Standard

Auditors in Russia: Entry into the Profession. / Guzov , Iurii Nikolaevich; Polyakov , Nikolay Aleksandrovich; Guzov , Yaroslav Iurievich.

Challenges and Solutions in the Digital Economy and Finance: Proceedings of the 5th International Scientific Conference on Digital Economy and Finances (DEFIN 2022), St.Petersburg 2022. Springer Nature, 2022. p. 517-532 (Springer Proceedings in Business and Economics).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

Harvard

Guzov , IN, Polyakov , NA & Guzov , YI 2022, Auditors in Russia: Entry into the Profession. in Challenges and Solutions in the Digital Economy and Finance: Proceedings of the 5th International Scientific Conference on Digital Economy and Finances (DEFIN 2022), St.Petersburg 2022. Springer Proceedings in Business and Economics, Springer Nature, pp. 517-532, 5th International Scientific Conference on Digital Economy and Finances, St. Petersburg, Russian Federation, 17/03/22. https://doi.org/10.1007/978-3-031-14410-3_54

APA

Guzov , I. N., Polyakov , N. A., & Guzov , Y. I. (2022). Auditors in Russia: Entry into the Profession. In Challenges and Solutions in the Digital Economy and Finance: Proceedings of the 5th International Scientific Conference on Digital Economy and Finances (DEFIN 2022), St.Petersburg 2022 (pp. 517-532). (Springer Proceedings in Business and Economics). Springer Nature. https://doi.org/10.1007/978-3-031-14410-3_54

Vancouver

Guzov IN, Polyakov NA, Guzov YI. Auditors in Russia: Entry into the Profession. In Challenges and Solutions in the Digital Economy and Finance: Proceedings of the 5th International Scientific Conference on Digital Economy and Finances (DEFIN 2022), St.Petersburg 2022. Springer Nature. 2022. p. 517-532. (Springer Proceedings in Business and Economics). https://doi.org/10.1007/978-3-031-14410-3_54

Author

Guzov , Iurii Nikolaevich ; Polyakov , Nikolay Aleksandrovich ; Guzov , Yaroslav Iurievich. / Auditors in Russia: Entry into the Profession. Challenges and Solutions in the Digital Economy and Finance: Proceedings of the 5th International Scientific Conference on Digital Economy and Finances (DEFIN 2022), St.Petersburg 2022. Springer Nature, 2022. pp. 517-532 (Springer Proceedings in Business and Economics).

BibTeX

@inproceedings{a043e4d5502c4538a5a5e2484f566afa,
title = "Auditors in Russia: Entry into the Profession",
abstract = "The paper is devoted to the difficulties of interpreting the profession and determining the qualifications of auditors in Russia, which have become aggravated in recent years due to significant changes in the audit legislation and the self-regulation of the profession. With the help of a brief excursion into the distant and modern history of auditing in Russia, it is shown that the problem of establishing the requirements for the educational level and the competencies of auditors has always been problematic. The paper also introduces a new model of competency-based assessment of auditors—2020 which is centered around the verification of prospective auditors{\textquoteright} competencies pursuant to the International Education Standards.",
keywords = "Auditing profession, International auditing education standards, Auditor qualification",
author = "Guzov, {Iurii Nikolaevich} and Polyakov, {Nikolay Aleksandrovich} and Guzov, {Yaroslav Iurievich}",
note = "Nikolaevich, G.I., Aleksandrovich, P.N., Iurievich, G.Y. (2022). Auditors in Russia: Entry into the Profession. In: Rumyantseva, A., Plotnikov, V., Minin, A., Anyigba, H. (eds) Challenges and Solutions in the Digital Economy and Finance. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-031-14410-3_54; 5th International Scientific Conference on Digital Economy and Finances, DEFIN 2022 ; Conference date: 17-03-2022 Through 18-03-2022",
year = "2022",
month = nov,
day = "5",
doi = "10.1007/978-3-031-14410-3_54",
language = "English",
isbn = "978-3-031-14409-7",
series = "Springer Proceedings in Business and Economics",
publisher = "Springer Nature",
pages = "517--532",
booktitle = "Challenges and Solutions in the Digital Economy and Finance",
address = "Germany",

}

RIS

TY - GEN

T1 - Auditors in Russia: Entry into the Profession

AU - Guzov , Iurii Nikolaevich

AU - Polyakov , Nikolay Aleksandrovich

AU - Guzov , Yaroslav Iurievich

N1 - Nikolaevich, G.I., Aleksandrovich, P.N., Iurievich, G.Y. (2022). Auditors in Russia: Entry into the Profession. In: Rumyantseva, A., Plotnikov, V., Minin, A., Anyigba, H. (eds) Challenges and Solutions in the Digital Economy and Finance. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-031-14410-3_54

PY - 2022/11/5

Y1 - 2022/11/5

N2 - The paper is devoted to the difficulties of interpreting the profession and determining the qualifications of auditors in Russia, which have become aggravated in recent years due to significant changes in the audit legislation and the self-regulation of the profession. With the help of a brief excursion into the distant and modern history of auditing in Russia, it is shown that the problem of establishing the requirements for the educational level and the competencies of auditors has always been problematic. The paper also introduces a new model of competency-based assessment of auditors—2020 which is centered around the verification of prospective auditors’ competencies pursuant to the International Education Standards.

AB - The paper is devoted to the difficulties of interpreting the profession and determining the qualifications of auditors in Russia, which have become aggravated in recent years due to significant changes in the audit legislation and the self-regulation of the profession. With the help of a brief excursion into the distant and modern history of auditing in Russia, it is shown that the problem of establishing the requirements for the educational level and the competencies of auditors has always been problematic. The paper also introduces a new model of competency-based assessment of auditors—2020 which is centered around the verification of prospective auditors’ competencies pursuant to the International Education Standards.

KW - Auditing profession

KW - International auditing education standards

KW - Auditor qualification

UR - https://www.elibrary.ru/mczbci

U2 - 10.1007/978-3-031-14410-3_54

DO - 10.1007/978-3-031-14410-3_54

M3 - Conference contribution

SN - 978-3-031-14409-7

T3 - Springer Proceedings in Business and Economics

SP - 517

EP - 532

BT - Challenges and Solutions in the Digital Economy and Finance

PB - Springer Nature

T2 - 5th International Scientific Conference on Digital Economy and Finances

Y2 - 17 March 2022 through 18 March 2022

ER -

ID: 102175229