THE AAA SRO’S STRATEGY FOR THE DEVELOPMENT OF THE AUDITING PROFESSION UNTIL 2030: IS EVERYTHING SO BRIGHT?
Abstract and keywords
Abstract:
The article provides an in-depth analysis of the strategy of the Self-Regulatory Organization of Auditors Association «Commonwealth» for the development of the audit profession in the Russian Federation until 2030.

Keywords:
audit, audit activity, development strategy, auditor’s report, independent financial control, reliability, personnel issues, auditing problems, solutions
References

1. Federal'nyy zakon ot 30.12.2008a № 307–FZ «Ob auditorskoy deyatel'nosti».

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3. Arabyan K.K. Obrazovanie auditorov v usloviyah novyh vyzovov // Vestnik Moskovskogo universiteta MVD Rossii. — 2024. — № 2. — S. 217–221. — https://doi.org/10.24412/2073–0454–2024–2–217–221 DOI: https://doi.org/10.24412/2073-0454-2024-2-217-221; EDN: https://elibrary.ru/SHZFIU

4. Sheremet A.D., Polyakova S.I. Koncepciya novoy programmy ekzamenov na kvalifikacionnyy attestat auditora // Auditor. — 2014. — № 5. EDN: https://elibrary.ru/SDMNHL

5. Strategiya samoreguliruemoy organizacii auditorov Associaciya «Sodruzhestvo» po razvitiyu auditorskoy professii v Rossiyskoy Federacii do 2030 goda. — https://sroaas.ru/upload/iblock/584/xf9letrdg0t3olgx68c3zcki0z4on63v/753–Strategiya-SRO-AAS-po-razvitiyu-AD-v-RF-do-2030–got-03–10–25.pdf

6. Doklad Arabyan K.K. «Konceptual'nye osnovy razvitiya auditorskoy deyatel'nosti», predstavlennyy Pravleniyu SRO AS «Sodruzhestvo». — https://sroaas.ru/upload/iblock/c05/6llthekdhqa987ed8xh08hr6oy9b8k19/Doklad_-Arabyan-K.K.-_Kontseptualnye-osnovy-razvitiya-auditorskoi_-deyatelnostiv-RF-100623.pdf

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