Russian Federation
Moskva, Moscow, Russian Federation
Th e article sets out the methodology and results of constructing time series of the main indicators of the market for audit services in the interval 2004-2019. A strong market decline has been shown and quantified since 2008. The dynamics of the average fees for audits in the context of small, medium and large audit organizations in the interval 2010-2019 was studied and it was illustrated a huge decrease in these fees in the indicated interval. It was revealed that in recent years, revenues from audits of socially significant organizations have fallen sharply, while revenues from audits of other economic entities behave differently.
audit, audit organization, time series, socially signifi cant organization, market of audit services, statistics
1. Guzov Yu.N. Istoriya razvitiya audita v Rossii // Audit. - 2019. - № 4. - S. 7-12.
2. Gutcayt E.M. Teoreticheskie osnovy audita. - M.: OOO «SAM Poligrafist», 2020. - 876 s.
3. Osnovnye pokazateli rynka auditorskih uslug v Rossiyskoy Federacii v 2019 g. http://minfin.ru/perfomance/audit/audit_stat/MainIndex/
4. Bessonov V. Chto sohranit dlya istorii sovremennaya rossiyskaya statistika? // Voprosy ekonomiki. - 2015. - № 1. - S. 125 - 146.
5. Gutcayt E.M. Rynok auditorskih uslug: god 2018 // Audit. - 2019. - № 9. - S. 13-19.
6. Sayt Federal'noy sluzhby gosudarstvennoy statistiki. Rezhim dostupa: http://www.gks.ru/wps/wcm/connect/rosstat_mail
7. Golenko A.A. Rol' obyazatel'nogo audita v sfere auditorskih uslug // Auditorskie vedomosti. - 2006. - № 9. - S. 75-79.
8. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30 dekabrya 2008 g. № 307-FZ (v red. ot 26.11.2019).
9. Perechen' sluchaev provedeniya obyazatel'nogo audita buhgalterskoy (finansovoy) otchetnosti za 2019 g. Rezhim dostupa: http://www.minfin.ru/ru/perfomance/audit/basics/
10. Forma federal'nogo statisticheskogo nablyudeniya № 2 - audit «Svedeniya ob auditorskoy deyatel'nosti». Utverzhdena prikazom Rosstata ot 23 noyabrya 2016 g. № 740.
