THE DYNAMICS OF THE MARKET OF AUDIT SERVICES IN THE YEARS 2004–2013
Journal: AUDITOR
№ 22
, 2014
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Research Institute of Finance of Russian Ministry of Finance
(Leading Researcher)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 10
to 16
Status:
Published
Received:
25.10.2014
Accepted:
25.10.2014
Published:
25.10.2014
Language:
Russian
Keywords:
audit, audit organization, audit statistics, individual auditor, indicator, the market of
audit services
Abstract (English):
The article proposes a system of key indicators of the market of audit services, provided their value in the interval 2004–2013 years and on this basis, analyzes the development of the domestic market of audit services in these years.
The article proposes a system of key indicators of the market of audit services, provided their value in the interval 2004–2013 years and on this basis, analyzes the development of the domestic market of audit services in these years.
Keywords:
audit, audit organization, audit statistics, individual auditor, indicator, the market of audit services
audit, audit organization, audit statistics, individual auditor, indicator, the market of audit services
1. Guttsayt E.M. Analiz sostoyaniya rossiyskogo rynka auditorskikh uslug / E. Guttsayt. Auditor. - 2012. - № 2. - S. 32-40.
2. Guttsayt E.M. Audit proveden: chto dal´she? / E. Guttsayt. Auditor. - 2014. - № 1. - S. 17-22.
3. Federal´nyy zakon «Ob auditorskoy deyatel´nosti» ot ot 30 dekabrya 2008 goda № 307-FZ (red. ot 28 dekabrya 2013 goda). Dostup iz spravochno-pravovoy sistemy «Konsul´tant Plyus».
4. Osnovnye pokazateli rynka auditorskikh uslug v Rossiyskoy Federatsii v 2013 goda. - http://www.minfin.ru/common/upload/library/2014/04/rau-auditory-2013/doc.
5. Forma federal´nogo statisticheskogo nablyudeniya № 2-audit «Svedeniya ob auditorskoy deyatel´nosti». Utverzhdena prikazom Rosstata ot 23 noyabrya 2012 goda № 615.
