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Issue № 76. October 2019

Current Regulatory Trends of Audit Activities in Russia

Ekaterina A. Zizekalova

Postgraduate student, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation.
E-mail: Ekaterina.zi@bk.ru

The quality of audit results over the past decade has been the object of increased attention of entrepreneurs, the state and society. This is due to the fact that auditors and audit organizations confirm the reliability of economic entities reporting, whose activities affect state and public interests. In this regard, the issues of regulation of the audit services market entities, in particular those that audited the statements of socially significant economic entities, become highly relevant.
The system of audit activity regulation has been formed over the past twenty years and today has acquired a form that meets international requirements for the organization of this regulation type. At the same time, instability of the market of audit services and prosperity of unfair business activity demanded transformation of approaches to audit regulation in Russia. The aim of this article is to consider the current trends in the regulation of audit activities in Russia, including the problems associated with its implementation. To achieve this aim, the author analyses the stages of the audit regulation system formation in Russia, considers the regulatory and methodological foundations for the implementation of audit regulation, analyses the role and meta-control in the audit regulation system, identifies the problems associated with the implementation of audit regulation in Russia at the present stage.
Based on the results of the study, the author suggests possible ways to improve the regulation of audit in Russia, which will not only optimize the activities of audit regulation subjects, but also contribute to improving the quality of audit results and increase the degree of users’ confidence in the reporting of auditors and audit organizations clients.

Keywords

State regulation, state control, self-regulatory organizations of auditors, audit, audit activity.

DOI: 10.24411/2070-1381-2019-10015

Comments:
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