The development and status of auditing in Russia

Svetlana Bychkova

European Accounting Review, 1996, vol. 5, issue 1, 77-90

Abstract: The paper emphasizes the difference between Russia and Western Europe in the development of audit. A distinction is drawn between audit and the Russian and Soviet tradition of control and inspection. The development of state control in Tsarist Russia is described. The paper examines the distinctive characteristics of control and inspection in the USSR. The changes introduced at the time of the disintegration of the USSR are considered. Finally the present situation with respect to the development of auditing and the auditing profession are reviewed.

Date: 1996
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DOI: 10.1080/09638189600000004

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