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Survey as a Tool for Assessing the State of the Audit Services Market

Maxim A. Bundin (), Eugene M. Gutzŕit () and Anton Maryasin ()
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Maxim A. Bundin: Financial Research Institute, Moscow 127006, Russia
Eugene M. Gutzŕit: Financial Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2017, issue 3, 107-118

Abstract: The article discusses the organization of the first large-scale questionnaire survey of the Russian market of audit services and analyses its results. It also provides some information about this market, in particular on some aspects of market’s business activity. This paper explores the pitfalls in the way of a questionnaire survey of the market for audit services. The authors give recommendations for improvement of such questionnaire surveys of the market for audit services in the future. Moreover, the article discusses advantages, disadvantages and place of such questionnaire surveys among other audit statistics tools.

Keywords: questionnaire survey; audit organization; auditing statistics; business activity; individual auditor; audit services market; subject of audit market (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2017
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