Open AccessTHE CURRENT STATE OF THE AUDIT MARKET IN RUSSIA
Author(s) -
У. Ю. Рощектаева
Publication year - 2017
Publication title -
naučnyj vestnik ûžnogo instituta menedžmenta
Language(s) - English
Resource type - Journals
eISSN - 2618-8112
pISSN - 2305-3100
DOI - 10.31775/2305-3100-2017-2-63-68
Subject(s) - audit , legislature , accounting , business , control (management) , state (computer science) , russian federation , globalization , function (biology) , joint audit , object (grammar) , economic system , internal audit , market economy , economics , economic policy , political science , law , management , linguistics , philosophy , algorithm , evolutionary biology , biology , computer science
In the Russian Federation since the 1990s, the state tried to create a system of independent auditing: preparing for the auditors, formed the audit organization determined the list of their activities were confined to professional duties, rights and responsibilities of auditors in accordance with legislative acts, including rules (standards) of audit. However, still remain problematic issues of theory, methodology and methods, including definition of the essence of audit, control objects, object of knowledge, principles and functions. Requires justification also questions of development of methodology of audit by clarifying its requirements, tenets and elements of the system. The development of market relations in the economy, processes of globalization, the emergence of new organizational and legal forms of economic entities and diverse forms of ownership have had an impact on the mechanism of economic control in the Russian Federation, which became one of the most important elements of a market economy that actually performs the function of managing of economic subjects. One of the most important, promising and effective economic control of financial and economic activities of commercial organizations in a market is independent control - audit.