Auditors in Russia: Entry into the Profession

Iurii Nikolaevich Guzov (), Nikolay Aleksandrovich Polyakov () and Yaroslav Iurievich Guzov ()
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Iurii Nikolaevich Guzov: St. Petersburg State University
Nikolay Aleksandrovich Polyakov: St. Petersburg State University
Yaroslav Iurievich Guzov: LLC “Geological Center of St. Petersburg State University”

A chapter in Challenges and Solutions in the Digital Economy and Finance, 2022, pp 517-532 from Springer

Abstract: Abstract The paper is devoted to the difficulties of interpreting the profession and determining the qualifications of auditors in Russia, which have become aggravated in recent years due to significant changes in the audit legislation and the self-regulation of the profession. With the help of a brief excursion into the distant and modern history of auditing in Russia, it is shown that the problem of establishing the requirements for the educational level and the competencies of auditors has always been problematic. The paper also introduces a new model of competency-based assessment of auditors—2020 which is centered around the verification of prospective auditors’ competencies pursuant to the International Education Standards.

Keywords: Auditing profession; International auditing education standards; Auditor qualification (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-14410-3_54

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DOI: 10.1007/978-3-031-14410-3_54

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