Problems and Prospects for the Development of Audit in Russia at the Present Stage

Tatyana Vladimirovna FEDOSENKO,Evgeniy Alekseevich IVANOV,Lyudmila Mikhailovna KORNILOVA,Andrey Egenievich MAKUSHEV and Elvira Rifkatjevna MIKHAILOVA

Abstract:

The article analyzes the state of the Russian market of audit services at the present stage; identifies the main trends of its development, summarizes the factors affecting its functioning. The author formulated directions for the development of audit based on the needs of customers of audit services, the competitiveness of audit entities and the increasing role of audit in the national financial control system. Proposals for improving audit activities will ensure the stability of the audit institution in our country.