DOI

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.
Original languageEnglish
Title of host publication5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PublisherAtlantis Press
Number of pages10
Volume27
ISBN (Electronic)2352-5428
DOIs
StatePublished - Dec 2016

Publication series

NameAdvances in Economics, Business and Management Research
PublisherAtlantis Press
Number27
ISSN (Electronic)2352-5428

    Scopus subject areas

  • Business, Management and Accounting(all)

    Research areas

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

ID: 51187322