Institutional Design of Financial Audit

I. A. Dymova; Yulia Dymova

doi:doi:10.12737/1998-0701-2023-9-9-11-21

UDC 338

Institutional Design of Financial Audit

Published в Auditor · Volume 9, Issue 9, 2023 · Pages 11–21 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/1998-0701-2023-9-9-11-21

Received: 15.07.2023 Accepted: 02.08.2023 Published: 06.10.2023

Authors

I. A. Dymova ¹ · Yulia Dymova ²

1 Kuzbuss State Technical University named after T.F. Gorbachev (Department of Managerial Accounting and Analysis, Associate Professor)
Russian Federation

2 Kemerovo State University (kafedry upravleniya kachestvom, docent)
from 01.01.2010 until now Russian Federation

ABSTRACT

The article presents an overview of the development of the system of institutional regulation of auditing activities in Russia. A comparison was made of previously adopted Russian auditing standards and international auditing standards that are currently in force in the Russian Federation. At the same time, the question was raised about the advisability of introducing international auditing standards in the Russian Federation and abolishing Russian auditing standards, which were already developed taking into account international auditing standards, but in Russian and adapted to Russian accounting and auditing practice. The article presents the dynamics of the number of legal entities and individuals eligible to carry out audit activities in Russia and the dynamics of their income for the period from 2018 to 2022. Based on the eight principles of institutional design formulated by E. Ostrom at the end of the 20th century, the authors propose the basic principles necessary for determining the institutional framework for audit, the observance of which will ensure the development of audit activities and maintaining a high level of audit services quality.

KEYWORDS

institutionalization audit activity standardization audit accounting (financial) reporting

Information

Authors:

1. Kuzbuss State Technical University named after T.F. Gorbachev (Department of Managerial Accounting and Analysis, Associate Professor)

Russian Federation

2. Kemerovo State University (kafedry upravleniya kachestvom, docent)
from 01.01.2010 until now
Russian Federation

Type:

Article

Pages:

from 11 to 21

Status:

Published

Subject area:

UDC 338

Language:

Russian

Keywords:

institutionalization, audit activity, standardization, audit,accounting (financial) reporting

References

1. Polozhenie o priznanii mezhdunarodnyh standartov audita podlezhaschimi primeneniyu na territorii Rossiyskoy Federacii, utverzhdennoe Postanovleniem Pravitel'stva RF ot 11.06.2015 № 576.

2. Dmitrieva I.M., Harakoz Yu.K. Osnovnye napravleniya gosudarstvennoy politiki reformirovaniya auditorskoy deyatel'nosti v Rossii // Auditor. - 2021. - № 4. - S. 10-14.

3. Kapelyushnikov R.I. Ekonomicheskie ocherki: Metodologiya, instituty, chelovecheskiy kapital / Nac. issled. un-t «Vysshaya shkola ekonomiki» - M.: Izd. dom Vysshey shkoly ekonomiki, 2016. - 574 s.

4. Karpova O.S., Formulevich Ya.V. Problemy normativno-pravovogo regulirovaniya rossiyskogo vnutrennego audita: institucional'nyy aspekt // Auditor. - 2019. - № 11. - S. 19-22.

5. Loseva N.A. Sovremennaya koncepciya razvitiya auditorskoy deyatel'nosti v Rossii // Auditor. - 2021. - № 1. - S. 3-10.

6. Crawford S.E.S., Ostrom E. A Grammar of Institutions // American Political Science Review. 1995. Vol. 89. №. 3. P. 582-600.

7. Ostrom E. Governing the Commons: The Evolution of Institutions for Collective Action. N.Y.: Cambridge University Press, 1990.

8. https://www.consultant.ru

9. https://www.minfin.qov.ru

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