History and Future of Auditing in Russia
Iurii Guzov, Olga Strelnikova, Viktoriia Iaremchuk
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.11How to use a DOI?
- Foresight of auditing, historical stage, auditing standards, Concept of further development of audit activities in Russia
- This paper discusses the history and future of auditing in Russia. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the "wild" auditing); establishment of auditing in Russia; government regulation and licensing; self-regulation of audit activity. The concept of further development of audit activity in the Russian Federation is critically analyzed. Discussed the problems of the application of Technology Foresight in the auditing field.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Iurii Guzov AU - Olga Strelnikova AU - Viktoriia Iaremchuk PY - 2016/12 DA - 2016/12 TI - History and Future of Auditing in Russia BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SP - 99 EP - 107 SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.11 DO - https://doi.org/10.2991/icaat-16.2016.11 ID - Guzov2016/12 ER -