History and Future of Auditing in Russia

DOI

10.2991/icaat-16.2016.11How to use a DOI?

Keywords

Foresight of auditing, historical stage, auditing standards, Concept of further development of audit activities in Russia

Abstract

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.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 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  - 10.2991/icaat-16.2016.11
ID  - Guzov2016/12
ER  -