Audit in the Russian Federation: quality assessment problems

Proceedings of ‏The 7th International Conference on New Ideas in Management, Economics and Accounting Year: 2020 DOI: Fulltext PDF  ...

Proceedings of ‏The 7th International Conference on New Ideas in Management, Economics and Accounting

Year: 2020

DOI:

Fulltext PDF

 

Audit in the Russian Federation: quality assessment problems

 

Ekaterina Erokhina, Marina Motolyanets

 

ABSTRACT: 

The article analyses the problems of assessing audit quality in the Russian Federation from
the point of view of analyzing, comparing and existing approaches to quality assessment at
the level of five (until 2017) and two (since 2018), as well as existing procedures for assessing and controlling quality the work of audit organizations carried out by the megaregulator of the audit industry. 

Keywords: audit, audit firm, quality of auditor services, quality factor, public professional
audit associations.

Ekaterina Erokhina

Candidate of Economics Science, Plekhanov Russian University of Economics, Head of directions JSC Kommersant, Russia

Marina Motolyanets

Candidate of Economics Science, Senior Lecturer Department of Accounting and Audit, P.G. Demidov Yaroslavl State University, Russia

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