Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике › научная › Рецензирование
History and Future of Auditing in Russia. / Гузов, Юрий Николаевич; Стрельникова, Ольга Владимировна.
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Том 27 Atlantis Press, 2016. (Advances in Economics, Business and Management Research; № 27).Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике › научная › Рецензирование
}
TY - CHAP
T1 - History and Future of Auditing in Russia
AU - Гузов, Юрий Николаевич
AU - Стрельникова, Ольга Владимировна
N1 - 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.
PY - 2016/12
Y1 - 2016/12
N2 - 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.
AB - 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.
KW - Foresight of auditing, historical stage, auditing standards, Concept of further development of audit activities in Russia
KW - Foresight of auditing,
KW - historical stage, auditing standards, Concept of further development of audit activities in Russia
U2 - 10.2991/icaat-16.2016.11
DO - 10.2991/icaat-16.2016.11
M3 - Article in an anthology
VL - 27
T3 - Advances in Economics, Business and Management Research
BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB - Atlantis Press
ER -
ID: 51187322