History of auditing in Russia. Periodization and challenges of development
Iurii N. Guzov ()
Additional contact information
Iurii N. Guzov: St. Petersburg State University
The Audit Financiar journal, 2016, vol. 14, issue 138, pages 651
This paper discusses the recent history of auditing in Russia from 1987 to the present time. This kind of research, such as any inquiry into history, calls for a well-grounded periodization. For the purposes of this study, factors were determined which influence the regulatory and methodological support of auditing; in accordance with the results of the analysis of their time intersections – the logical addition – qualitative leaps in the development of auditing in Russia were identified, which are represented as stages of its evolution. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the “wild” auditing); establishment of auditing in Russia; government regulation and licensing; self-regulation of audit activity.
Keywords: Audit; history; historical stage; auditing standards; Russia. (search for similar items in EconPapers)
JEL-codes: M42 M48 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: http://EconPapers.repec.org/RePEc:aud:audfin:v:14:y:2016:i:138:p:651
Access Statistics for this article
The Audit Financiar journal is currently edited by June
More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania
Series data maintained by Dumitru Valentin Florentin ().