APPROACHES TO ASSESSING THE QUALITY OF AUDIT IN THE RUSSIAN FEDERATION

The article analyzes approaches to assessing the quality of audit activity in Russia at the level of two selfregulating organizations of auditors, as well as procedures for external quality control of audit organizations implemented by the Federal Treasury of Russia. The ultimate goal of the research is to develop practical solutions to improve the assessment of audit quality in the Russian Federation at the in-house level of operation. The results of this research can be interesting from the point of view of the formation of modern ideas about existing approaches to assessing the quality of audit in Russia. Practical approaches can solve the problem of developing a methodology for assessing the quality of audits at the intra-company level, which can use in the practical activities of self-regulatory organizations of auditors around the world, as well as regulators of the audit industry. Based on this research, as well as the assessment of violations of the requirements of the legislation of the Russian Federation in terms of the regulation of audit activity, a methodological toolkit for ensuring the quality of audit activity is proposed, based on the development of a comprehensive quality indicator. The authors having considered the requirements and quality control indicators that affect reliability and efficiency of audit activity, in the future, methods will be developed and proposed to implement external audit quality control in the Russian Federation.

Авторы
Сборник материалов конференции
Издательство
OCERINT
Язык
Английский
Страницы
299-305
Статус
Опубликовано
Год
2019
Организации
  • 1 Dissertat Councils Econ, Moscow, Russia
  • 2 Peoples Friendship Univ Russia, Econ Sci, Moscow, Russia
  • 3 Peoples Friendship Univ Russia, Moscow, Russia Plekhanov Russian Univ Econ, Moscow, Russia;
Ключевые слова
audit; quality of auditor services; quality factor; self-regulating organizations of auditors (SROA)
Дата создания
20.04.2021
Дата изменения
20.04.2021
Постоянная ссылка
https://repository.rudn.ru/ru/records/article/record/73097/