Moskva, Russian Federation
The article presents the results of the monitoring of auditors' competencies, carried out in September-November 2021 in accordance with the Action Plan for the implementation of the Concept for the development of audit activities in the Russian Federation for the period up to 2024, approved by order of the Ministry of Finance of Russia dated 12.02.2021 No. 68. Trends in changes the competence of auditors based on global research, current International Standards for Auditing Education and revised International Standards on Auditing. The generalized results of a survey of audit organizations within the framework of monitoring the auditor's competencies are presented.
audit, monitoring, competencies, unified attestation commission, qualification exam for the right to carry out audit activities
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