Moskva, Russian Federation
The article considers the results of the qualification exam for auditors and potential audit engagement leaders in relation to ongoing legislative changes, events and trends that determine the current needs for improving audit practice. An analysis was made of passing the qualification exam for the right to carry out audit activities in the Russian Federation for the period of its implementation from July 2020 to September 2022 based on international standards and a modular competency-based approach. The established and new approaches implemented by the Unified Certification Commission in order to improve the level of preparation of applicants for the qualification exam are considered, constructive projects are proposed to inform the audit community about the principles and methods for the formation of examination questions and exam tasks.
audit activity, competencies, monitoring of auditor competencies, qualification exam, digital economy, sanctions
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