New Approaches to the Estimation of the Auditor Organization Activity Quality

Authors

  • Amerslanova Aynara Nadirovna Accounting, analysis and audit Department, Financial University under the Government of the Russian Federation
  • Melnik Margarita Viktorovna Accounting, analysis and audit Department, Financial University under the Government of the Russian Federation

Keywords:

Audit quality, internal control, external control, kinds and ranges of risks, methods to estimate quality drop risks, control of methodology perfection.

Abstract

The audit activity quality control established in Russia is analyzed. The principal directions in methodology and methods improvement in external and internal quality control considering the audit boundaries expansion, change of targets, which have to be solved in auditor's report, of recent trends in audit service structure, are outlined. On the base of the principal propositions made according to audit examination performed on different levels suggestions for correcting standard and methodic documents regulating the audit activity are substantiated.

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Published

2018-11-12

Issue

Section

Special Issue - Modern Corporate Finance: New Approaches and Decisions