THE AUDIT MARKET IN RUSSIA: STATUS, PROBLEMS, MANAGEMENT
Journal: AUDITOR
№ 21
, 2014
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
Type:
Article
Pages:
from 10
to 17
Status:
Published
Received:
17.08.2015
Accepted:
24.03.2017
Published:
25.09.2014
Language:
Russian
Keywords:
audit, ssessment, management approaches
Abstract (English):
In opinion of a number of Russian experts in field of audit, the state of the national audit market induces more pessimism about the prospects of growth, but the author believes that «creative destruction»peculiar to the audit as entrepreneurial activities, determines the need for theoretical and methodological researches in the field of audit management and practical assistance to those innovators who ensure the future of our country. Assessment, identification of problems and justification of some approaches to management audit of this article.
In opinion of a number of Russian experts in field of audit, the state of the national audit market induces more pessimism about the prospects of growth, but the author believes that «creative destruction»peculiar to the audit as entrepreneurial activities, determines the need for theoretical and methodological researches in the field of audit management and practical assistance to those innovators who ensure the future of our country. Assessment, identification of problems and justification of some approaches to management audit of this article.
Keywords:
audit, ssessment, management approaches
audit, ssessment, management approaches
1. Federal´nyy zakon №307-FZ ot 30 dekabrya 2008 goda (v redaktsii ot 4 marta 2014 goda) «Ob auditorskoy deyatel´nosti».
2. Osnovnye pokazateli rynka auditorskikh uslug v Rossiyskoy Federatsii. – http://minfin.ru/ru/accounting/audit/basics/audit_stat/MainIndex/audit/.
3. Paramonov A.V. Rynok audita v 2013 godu i ego problemy. Reyting auditorskikh kompaniy / A. Paramonov. Auditor. – 2014. – № 4.
4. Shumpeter Y. «Teoriya ekonomicheskogo razvitiya». – M. : Vil´yams, 1982.
