SELF-REGULATORY ORGANISATIONS OF AUDITORS OF RUSSIA: REGIONAL ASPECT


Cite item

Full Text

Abstract

In the conditions of adaptation to international standards of audit, communication with the increasing role of processes of the international globalization and integration, tendencies in integration of the domestic market into world economy were planned. Around the world the huge attention is paid to problems of increase in trust to an auditor profession, and also to improvement of quality of the rendered services. Problems of quality of audit need to be considered based on professional standards of auditor activities from the point of view of uneven economical geographical distribution for the territory of Russia. In this article one of the main problems of the auditor market – heterogeneity of participants of the market of auditor services in the income, and also on a geographical sign is reflected.

About the authors

Ekaterina Igorevna Erokhinа

Peoples’ Friendship University of Russia

Author for correspondence.
Email: erokhinaei@mail.ru

Postgraduate student at the Department of Accounting, Auditing and Statistics at RUDN University

117198, Moscow, Miklukho-Maklaya str., 6

References

  1. Shkvarya, L.V. Global Economy. Diagrams and Tables: A Tutorial. Moscow, 2012.
  2. Federal Law "On Auditing Activity" of December 30, 2008, No. 307-FZ. Available at: www.consultant.ru/document/cons_doc_LAW_83311/?utm_campaign=doc_dynamic& utm_source=google.adwords&utm_medium=cpc&utm_content=1&gclid=CNmz2dif1soCFRDhGwodH50Mxw (Accessed: April 27, 2016).
  3. Ministry of Finance of the Russian Federation. Register of Auditors and Audit Organizations [Electronic resource]. Available at: www.minfin.ru/ru/perfomance/audit/reestr_audit/ (Accessed: April 20, 2016). Audit.it. Accounting. Taxes. Audit [Electronic resource]. URL: www.audit-it.ru/sro/ (date accessed: 27.04.2016).
  4. Key performance indicators of self-regulatory organizations of auditors in 2013-2014 [Electronic resource]. URL: http://minfin.ru/ru/accounting/audit/basics/audit_stat/MainIndex_selfregulation/ (date accessed: 31.03.2016).
  5. Audit: textbook for undergraduate and graduate programs / Ed. Karagod V.S. - 3rd ed. Revised and enlarged. - Moscow: Yurait, 2016.
  6. Nikolskaya Yu.P. Merzlikina E.M. Audit. Part 1: Study Guide. - Moscow: Moscow State University of Printing Arts, 2000.
  7. World Practice. Internal Audit of a Bank: Regulation and Other Aspects of Operations [Electronic resource]. URL: www.rufaudit.ru/rusauditnews/?r730_id=1545 – (date of access: 27.01.2016).
  8. Sotnikova L.V. Financial Reporting Fraud: Detection and Prevention. - Moscow: Accounting Publishing House, 2011.
  9. Baranov P.P. Development of the Concept of Professional Judgment in Auditing: Theory and Methodology: author's abstract. dissertation ... Doctor of Economics - Novosibirsk, 2013 [Electronic resource]. URL: https://nsuem.ru/dt/science/infoPoZashitam/BaranovAvtoref.pdf (date of access: 28.01.2016).

Supplementary files

Supplementary Files
Action
1. JATS XML