Russian Federation
The article discusses the recently published form of statistical reporting No. 5-audit, which is filled out once every five years, in comparison with other non-annual sources of obtaining information about the audit services market. It shows great opportunities for studying this market in the case of introducing indicators of the number of completed contracts in the entire market and in its main sectors into the form under consideration. Other proposals are also formulated to improve the form No. 5-audit and other statistical materials related to the specified market.
analysis, audit, audit organization, audit services market, statistics, form 5-audit
1. Forma federal'nogo statisticheskogo nablyudeniya № 5–audit «Dopolnitel'nye svedeniya ob auditorskoy deyatel'nosti». Utverzhdena prikazom Rosstata ot 16 dekabrya 2020 g. № 796.
2. Forma federal'nogo statisticheskogo nablyudeniya № 2–audit «Svedeniya ob auditorskoy deyatel'nosti». Utverzhdena prikazom Rosstata ot 23 noyabrya 2016 g. № 740.
3. Osnovnye pokazateli rynka auditorskih uslug v Rossiyskoy Federacii v 2020 godu https://minfin.ru/ru/perfomance/audit/audit_stat/MainIndex/?id_39=133388
4. Povyshenie kvalifikacii auditorami v 2020 godu https://minfin.ru/ru/perfomance/audit/audit_stat/EduAud/?id_39=133233
5. Osnovnye pokazateli deyatel'nosti samoreguliruemoy organizacii auditorov v 2020 g. https://www.minfin.gov.ru/ru/perfomance/audit/audit_stat/MainIndex_selfregulation/?id_39=133232
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12. Osnovnye pokazateli deyatel'nosti individual'nyh auditorov v Rossiyskoy Federacii v 2020 godu https://minfin.gov.ru/ru/perfomance/audit/audit_stat/MainIndex/?id_66=133389
