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

Year: 2020

DOI:

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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.