Russian Federation
The article builds time series of the main indicators of mandatory and initiative audit in recent years; at the same time, cost indicators are given both in current and constant prices. Based on the results of the analysis of the volume of revenues and average fees for mandatory and initiative audits, it is shown that the first one has been declining significantly in recent years, while the second one is growing slightly; the predominance of the first in the market of audit services leads to the fact that the market as a whole falls. Th e proposal to expand and improve the mandatory audit as a necessary condition for increasing demand for initiative audit and other audit services is argued. Other forms of mandatory confirmation of reporting (information) are considered as a special case of work requiring subsequent external verification, as well as part of a future system of socio-economic information for the population of the country.
analysis, audit, initiative audit, other forms of reporting confirmation, mandatory audit, comparable prices, statistics
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