Development of the National System of Qualifi cation Certifi cation of Audit Personnel As a Factor in Improving the Quality of Audit and the Demand for the Profession

Nataliya Kazakova

doi:doi:10.12737/1998-0701-2021-7-8-24-28

UDC 65

Development of the National System of Qualifi cation Certifi cation of Audit Personnel As a Factor in Improving the Quality of Audit and the Demand for the Profession

Published в Auditor · Volume 7, Issue 8, 2021 · Pages 24–28 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/1998-0701-2021-7-8-24-28

Received: 06.09.2021 Accepted: 13.09.2021 Published: 13.09.2021

Authors

Nataliya Kazakova ¹

1 Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)
Moskva, Russian Federation

ABSTRACT

The article includes materials presented at the scientifi c and practical conferences «Problems of Audit Quality» organized by the Self-regulatory organization of Auditors «Sodruzhestvo» in June-July 2021. Th e conferences are dedicated to the development of audit education and qualifi cation certifi cation of audit personnel in the Russian Federation, aimed at improving the quality of audit through the introduction of a competence-based approach and the creation of a national system for regular monitoring of auditor’s competencies, contributing to the training of broad-based specialists in demand in various areas of economic, business and fi nancial management.

KEYWORDS

audit activity qualifi cation exam competencies digital economy monitoring

Information References

Authors:

1. Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)

Moskva, Russian Federation

Type:

Article

Pages:

from 24 to 28

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

audit activity, qualifi cation exam, competencies, digital economy, monitoring

References

1. Kochinev Yu.Yu. Razvitie audita v usloviyah cifrovoy ekonomiki // V sbornike: Razvitie finansovyh otnosheniy v period stanovleniya cifrovoy ekonomiki Materialy II Mezhdunarodnoy nauchno-prakticheskoy konferencii. Pod nauchnoy redakciey A.Yu. Rumyancevoy. 2019. S. 274-278. EDN: https://elibrary.ru/ZHTVXV

2. Ukaz Prezidenta RF ot 9 maya 2017 g. № 203 «O Strategii razvitiya informacionnogo obschestva v Rossiyskoy Federacii na 2017 - 2030 gody». (data obrascheniya 29.06.21)

3. Audit: problemy ocenki kachestva. Monografiya./ Erohina E.I., Golubeva N.A., Kazakova N.A., Komissarova I.P., Mel'nik M.V., Rogulenko T.M. // Nauchnyy konsul'tant, 2020. - 247 s. EDN: https://elibrary.ru/KXVBAH

4. Kazakova N.A. Vliyanie cifrovoy ekonomiki na obrazovanie i professional'noe razvitie specialistov finansovogo rynka // Nacional'nye interesy: prioritety i bezopasnost'. - 2019. - T. 15, № 8. - S. 1394 - 1405. DOI: https://doi.org/10.24891/ni.15.8.1394; EDN: https://elibrary.ru/NINJBT

5. Kazakova N.A. Trendy obrazovaniya auditorov v cifrovoy ekonomike. // Auditor. 2019. T. 5. № 9. S. 10-16. DOI: https://doi.org/10.12737/article_5d8892a830d6e5.49960497; EDN: https://elibrary.ru/MXDTUW

6. Krasil'nikova I.V., Kazakova N.A., Kunegina A.Yu., Suhanov S.S., Ponikarova M.A. Razvitie metodologii organizacii i provedeniya kvalifikacionnogo ekzamena na pravo osuschestvleniya auditorskoy deyatel'nosti v Rossiyskoy Federacii v sootvetstvii s mezhdunarodnymi standartami obrazovaniya auditorov. // Auditorskie vedomosti. 2017. № 8. S. 5-19. EDN: https://elibrary.ru/YNHAHP

7. Krasil'nikova I.V., Mel'nik M.V., Kazakova N.A. Razvitie sistemy kvalifikacionnoy attestacii auditorov v Rossiyskoy Federacii: problemy i resheniya. // Uchet. Analiz. Audit. 2017. № 5. S. 18-29. EDN: https://elibrary.ru/ZUMDJP

8. Kazakova N.A., Brovkina N.D. Ocenka kompetenciy i professional'nyh navykov auditora v cifrovoy srede: naibolee znachimye aspekty ispol'zovaniya informacionnyh tehnologiy v audite //Auditor. 2020. T. 6. № 8. S. 20-24. DOI: https://doi.org/10.12737/1998-0701-2020-20-24; EDN: https://elibrary.ru/ZCTKZM

9. Kazakova N.A. Cifrovye riski kak drayvery razvitiya sovremennoy nauki i obrazovaniya // Mezhdunarodnaya ekonomika. 2020. № 11. S. 55-68. DOI: https://doi.org/10.33920/vne-04-2011-06; EDN: https://elibrary.ru/SGXPAP

10. Sayt ANO «EAK» http://www.eak-rus.ru/ .

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