Institute of Audit in Russia: Challenges and perspectives

The represented results of the research are devoted to identification and endemism of the problems of formation and development of the Russian audit in the context of explanation of the need for reformation and speculative character of future changes connected with the quantitative limitation of professional associations of auditors and full transfer to the international auditing standards. Consideration of the current problems in definition of objectives for necessity of reforms in auditing activities regulation in Russia defined the main directions for the study. The applied methodology consists of the procedural methods which being used systematically allowed focusing on observation of this process formation and reformation of audit in Russia from the perspectives of fixation and fluctuation of this phenomenon in historical, institutional, comparative, monographic and analytical approaches towards the research. © 2017, by ASERS ® Publishing.

Авторы
Erokhina E.I. 1 , Karagod V.S.2 , Golubeva N.A. 1
Издательство
ASERS Publishing House
Номер выпуска
1
Язык
Английский
Страницы
330-339
Статус
Опубликовано
Том
8
Год
2017
Организации
  • 1 Department of Accounting, Auditing and Statistics, Peoples' Friendship University of Russia, Moscow, Russian Federation
  • 2 National Research Nuclear, University MEPhI, Moscow, Russian Federation
Ключевые слова
Audit; International standards; Problems of the Russian audit; Professional associations of auditors
Дата создания
19.10.2018
Дата изменения
19.10.2018
Постоянная ссылка
https://repository.rudn.ru/ru/records/article/record/5596/