Proceedings of The 7th International Conference on New Ideas in Management, Economics and Accounting
Audit in the Russian Federation: quality assessment problems
Ekaterina Erokhina and Marina Motolyanets
The article analyses the problems of assessing audit quality in the Russian Federation from the point of view of analysing, comparing and existing approaches to quality assessment at the level of five (until 2017) and two (since 2018), as well as existing procedures for assessing and controlling quality the work of audit organizations carried out by the mega-regulator of the audit industry.
Keywords: audit, audit firm, quality of auditor services, quality factor, public professional audit associations.