The Main Directions of the State Policy of Reforming the Audit Activity in Russia

Дмитриева, И.; Kharakoz, Yu.

doi:10.12737/1998-0701-2021-7-4-10-14

Auditor

2021

DOI: 10.12737/1998-0701-2021-7-4-10-14

|View full text |Cite

The Main Directions of the State Policy of Reforming the Audit Activity in Russia

И. Дмитриева

Yu. Kharakoz

Abstract: The article considers the main provisions of the Concept of Development of audit Activity in the Russian Federation until 2024, analyzes the measures for their implementation, including improving the system of legal regulation of audit activity, developing the market of audit services, improving the skills of auditors, and others.

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2023

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Institutional Design of Financial Audit

Dymova,

Dymova

2023

Auditor

View full text Add to dashboard Cite

The article presents an overview of the development of the system of institutional regulation of auditing activities in Russia. A comparison was made of previously adopted Russian auditing standards and international auditing standards that are currently in force in the Russian Federation. At the same time, the question was raised about the advisability of introducing international auditing standards in the Russian Federation and abolishing Russian auditing standards, which were already developed taking into account international auditing standards, but in Russian and adapted to Russian accounting and auditing practice. The article presents the dynamics of the number of legal entities and individuals eligible to carry out audit activities in Russia and the dynamics of their income for the period from 2018 to 2022. Based on the eight principles of institutional design formulated by E. Ostrom at the end of the 20th century, the authors propose the basic principles necessary for determining the institutional framework for audit, the observance of which will ensure the development of audit activities and maintaining a high level of audit services quality.

show abstract

Institutional Design of Financial Audit

Dymova,

Dymova

2023

Auditor

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

The Main Directions of the State Policy of Reforming the Audit Activity in Russia

Cited by 1 publication

References 0 publications

Institutional Design of Financial Audit

Institutional Design of Financial Audit

Contact Info

Product

Resources

About