The situation that arose on the Russian auditing market became the subject of analysis of this publication. Long-term monitoring of the processes of audit services that arose on the Russian market allowed the authors to determine and critically comprehend the cause-effect relationships of the existing crisis phenomena and errors in the regulation of audit activities. The purpose of the research was to identify the features and patterns development of the Russian audit market, clarifying and systematizing the main crisis zones of regulatory legal regulation of audit activities in Russia. Results: The authors presented detailed analysis of the development and the state of the Russian audit market, the main factors under which it developed and its main problems.
In the article was analyzed the processes of formation of correspondence to the principles of the circular economy. The main "pain points" of the transition of Russian society to the circular model of the economy ensuring rational use and restoration of natural, production, financial and human capital, as well as the resumption of resources are considered. The focus on the circular economy is minimizing waste and improving the environment, providing economic and social results are revealed. The purpose of the research is to highlight the problems and prospects for moving to adherence to the principles of the circular model of the economy in the Russian Federation. The results of the research are of interest in terms of forming modern ideas about the degree of environmental and economic problems in Russia and the prospects for their solution. Measures have been proposed to address the problem of waste processing and recycling in the Russian economy.
The key subject of this publication is definition of the role of the audit in the preparation and verification integrated reporting. The functions of internal audit as an instrument of internal control of the processes of preparation integrated reporting are considered. The authors are disclosed the problems of external audit verification of integrated reporting. The purpose of this research is systematic approach to the issue of audit compliance assurance and reliability of integrated reporting. The results: the main functions of the implementation of the validation control of internal audit at the stages of preparation of integrated reporting. The positions of formation of methodical approaches to verification of integrated reporting by external auditors are considered.
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