Audit In the Russian Federation: Quality Assessment Problems

Authors

  • Ekaterina Erokhina
  • Marina Motolyanets

DOI:

https://doi.org/10.33422/ijarme.v4i3.751

Keywords:

Audit, Audit firm, Quality of auditor services, Quality factor, Public professional audit associations, Self-regulatory organizations of auditors

Abstract

The aim of the research is to develop a methodology for assessing the quality of audit, which is currently absent in Russian audit practice. The key difference between the methodology is simplicity of calculations, functional and personnel costs for calculations and data analysis. In the course of the study, an algorithm was proposed for conducting an audit quality assessment procedure and calculating an audit quality factor aimed at public declaration of a responsible audit business.

Additional Files

Published

2021-12-20

How to Cite

Erokhina, E. ., & Motolyanets, M. . (2021). Audit In the Russian Federation: Quality Assessment Problems. International Journal of Applied Research in Management and Economics, 4(3), 43–53. https://doi.org/10.33422/ijarme.v4i3.751

Issue

Vol. 4 No. 3 (2021)

Section

Articles