The Main Directions of the State Policy of Reforming the Audit Activity in Russia

Dmitrieva I.; Kharakoz Yu.

doi:doi:10.12737/1998-0701-2021-7-4-10-14

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THE MAIN DIRECTIONS OF THE STATE POLICY OF REFORMING THE AUDIT ACTIVITY IN RUSSIA

Journal: AUDITOR Volume 7 № 4 , 2021

Rubrics: THEORY AND PRACTICE OF AUDIT

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Dmitrieva I. ¹

Kharakoz Yu. ²

Author and publication information

Authors:

1. Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Professor)

2. Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Associate Professor)

Type:

Article

DOI:

https://doi.org/10.12737/1998-0701-2021-7-4-10-14

Pages:

from 10 to 14

Status:

Published

Received:

05.05.2021

Accepted:

20.05.2021

Published:

20.05.2021

Subject area:

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Language:

Russian

Keywords:

audit activities, audit services, self-regulatory organizations of auditors, monitoring of audit activities, the Concept of development of audit activities

Abstract and keywords

Abstract (English):
The article considers the main provisions of the Concept of Development of audit Activity in the Russian Federation until 2024, analyzes the measures for their implementation, including improving the system of legal regulation of audit activity, developing the market of audit services, improving the skills of auditors, and others.

Keywords:
audit activities, audit services, self-regulatory organizations of auditors, monitoring of audit activities, the Concept of development of audit activities

References

1. Koncepciya razvitiya auditorskoy deyatel'nosti v RF do 2024 g., utverzhdennaya rasporyazheniem Pravitel'stva Rossiyskoy Federacii ot 31.12. 2020 № 3709-r.

2. Informacionnoe soobschenie o zasedanii Rabochey gruppy po razrabotke proekta Soglasheniya ob auditorskoy deyatel'nosti na territorii Evraziyskogo ekonomicheskogo soyuza ot 14.11.2018.

3. Federal'nyy zakon ot 30.12.2008 № 307-FZ «Ob auditorskoy deyatel'nosti».

4. Prikaz Minfina Rossii ot 14.11.2018 № 232n «Ob utverzhdenii Poryadka provedeniya kvalifikacionnogo ekzamena lica, pretenduyuschego na poluchenie kvalifikacionnogo attestata auditora».

5. Pravilo (standart) auditorskoy deyatel'nosti «Obrazovanie auditora», odobreno Komissiey po auditorskoy deyatel'nosti pri Prezidente RF 22.01.1998.

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