Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

History and Future of Auditing in Russia

Authors
Iurii Guzov, Olga Strelnikova, Viktoriia Iaremchuk
Corresponding Author
Iurii Guzov
Available Online December 2016.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.11How to use a DOI?
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
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  -