ON THE METHODOLOGICAL IMPROVEMENT OF AUDIT MARKET STATISTICS
Abstract and keywords
Abstract (English):
The article outlines the main provisions of the concept of audit statistics. Th e introduction of a number of new indicators into the statistics of the market of audit services has been substantiated, their use in the analysis of this market has been shown, and procedures for their calculation have been proposed. Statistically illustrated a strong fall in the market for audit services after 2008. Great attention has been paid to audit statistics of socially significant organizations. The issues of reliability of audit statistics are briefly reviewed. A number of recommendations are given regarding changes to the main annual document on the statistical study of the state of the market for audit services.

Keywords:
audit organization, dynamic range, a public interest organization, the index, the market for audit services, comparable prices, statistics
References

1. Osnovnye pokazateli rynka auditorskih uslug v Rossiyskoy Federacii v 2018 g. URL: http://minfin.ru/ru/perfomance/audit/audit_stat/MainIndex/

2. Osnovnye pokazateli deyatel'nosti po osuschestvleniyu vneshnego kontrolya kachestva raboty auditorskih organizaciy, auditorov v 2018 g. URL: http://www.minfin/ru/ru/perfomance/audit/au

3. Osnovnye pokazateli deyatel'nosti samoreguliruemyh organizaciy audi-torov v 2018 g. URL: https://www.minfin.ru/ru/perfomance/audit/au

4. Povyshenie kvalifikacii auditorami v 2018 g. URL: http://www.minfin.ru/ru/perfomance/audit/audit_stat/EduAud/printable.php?id39=60

5. Gutcayt E.M. Teoreticheskie osnovy audita. - Moskva: OOO «SAM Poligra-fist», 2020. - 876 s.

6. Doklad ob osuschestvlenii gosudarstvennogo kontrolya (nadzora), municipal'no-go kontrolya. http://www.minfin.godovoy-doklad-2018-dlya-sayta

7. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30 dekabrya 2008 g. № 307-FZ (v red. ot 26.11.2019).

8. Golenko A.A. Rol' obyazatel'nogo audita v sfere auditorskih uslug // Auditor-skie vedomosti. - 2006. - № 9. - S. 75-79.

9. Forma federal'nogo statisticheskogo nablyudeniya № 2 - audit «Svedeniya ob auditorskoy deyatel'nosti». Utverzhdena prikazom Rosstata ot 23noyabrya 2016 g. № 740.

10. Osnovnye pokazateli deyatel'nosti individual'nyh auditorov v Rossiyskoy Federacii v 2018 g. URL: http://minfin.ru/ru/perfomance/audit/au dit_stat/MainIndex/printable.php...

11. Baranov P.P., Zhukov S.P., Kiz' V.V., Levenson A.S. Neobhodimost' formiro-vaniya novoy koncepcii auditorskoy deyatel'nosti // Audit. - 2019. - № 4. - S. 33-35.

12. Nikiforov S.L. Rossiyskiy audit: kognitivnyy dissonans. - Kazan', 2017. - 160 s.

13. Anohova E.V. Mirovaya praktika regulirovaniya auditorskoy deyatel'nosti // Auditorskie vedomosti. - 2012. - № 3. - S. 71-85.

14. Uvarenkov D.V. Fakticheskie rascenki auditorskih kompaniy i obosnovanie cen na audit // Auditor. - 2014. - № 10. - S. 17-22.

15. Fomina D.S. Voprosy regulirovaniya auditorskoy deyatel'nosti v usloviyah novyh trebovaniy k kachestvu audita // Auditorskie vedomosti. - 2017. - № 5 - 6. - S. 120-138.

Login or Create
* Forgot password?