ON THE DEVELOPMENT OF A COMPETENCY-BASED MODEL FOR THE QUALIFI CATION CERTIFICATION OF AUDITORS IN THE CONTEXT OF IMPORT SUBSTITUTION
Journal: AUDITOR
Volume 9 № 6
, 2023
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Plekhanov Russian University of Economics
(Basic Department of Financial and Economic Security, Professor)
Moskva, Russian Federation
Moskva, Russian Federation
Type:
Article
Pages:
from 9
to 12
Status:
Published
Received:
12.05.2023
Accepted:
14.05.2023
Published:
01.08.2023
Subject area:
UDK 336 Финансы. Банковское дело. Деньги и денежное обращение
Language:
Russian
Keywords:
audit activity, competencies, monitoring of auditor competencies, qualification exam
Abstract (English):
The article presents the results of the audit competency monitoring conducted in the first half of 2023. The generalized results of monitoring all groups of respondents showed that the ongoing transformation of the profession requires an increase in the level of competencies in the field of IT, business analysis, audit procedures to ensure users' confidence in the reliability of financial and non-financial information based on international auditing standards and national legislation in this area of professional activity.
The article presents the results of the audit competency monitoring conducted in the first half of 2023. The generalized results of monitoring all groups of respondents showed that the ongoing transformation of the profession requires an increase in the level of competencies in the field of IT, business analysis, audit procedures to ensure users' confidence in the reliability of financial and non-financial information based on international auditing standards and national legislation in this area of professional activity.
Keywords:
audit activity, competencies, monitoring of auditor competencies, qualification exam
audit activity, competencies, monitoring of auditor competencies, qualification exam
1. Sayt ANO «EAK» [Elektronnyy resurs]. - URL : http://www.eak-rus.ru/ (data obrascheniya: 05.06.2023).
2. Kak sankcii izmenili professional'noe obrazovanie auditorov //Audit i konsalting [Elektronnyy resurs]. - URL : https://www.kommersant.ru/doc/6014979 (data obrascheniya: 05.06.2023).
3. Kazakova N.A. Napravleniya razvitiya auditorskogo obrazovaniya // Izvestiya Issyk-Kul'skogo foruma buhgalterov i auditorov stran Central'noy Azii. - 2022. - № 3-2 (38). - S. 130-134.
