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.
Язык оригиналаанглийский
Название основной публикации5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
ИздательAtlantis Press
Число страниц10
Том27
ISBN (электронное издание)2352-5428
DOI
СостояниеОпубликовано - дек 2016

Серия публикаций

НазваниеAdvances in Economics, Business and Management Research
ИздательAtlantis Press
Номер27
ISSN (электронное издание)2352-5428

    Предметные области Scopus

  • Бизнес, управление и бухгалтерский учет (все)

    Области исследований

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

ID: 51187322