%0 Journal Article %T Background and Prospects for Changes in the Qualification Certification of Auditors in the Russian Federation %A Kazakova, N.A. %K audit, qualifi cation examination, international education standards, international audit standards, auditing activity, professional competence, professional values. %J Auditor %D 2018 %N 4 %P 8 %I INFRA-M Academic Publishing LLC.