The article analyzed the state the results of the audit market in 2012, revealed its characteristic features, are proposed measures to ensure further sustainable development the market.
audit, audit firm, audit market, Big 4, consulting, statutory audit, IFRS reporting
1. Federal´nyy zakon ot 30.12.08 № 307-FZ «Ob auditorskoy deyatel´nosti».
2. Federal´nyy zakon ot 27.07.10 № 208-FZ «O konsolidirovannoy finansovoy otchetnosti».
3. Plan Ministerstva finansov Rossiyskoy Federatsii na 2012-2015 gody po razvitiyu bukhgalterskogo ucheta i otchetnosti v Rossiyskoy Federatsii na osnove Mezhdunarodnykh standartov finansovoy otchetnosti. Utverzhden prikazom Minfina Rossii ot 30.11.11 № 440 (v red. ot 30.11.12 № 455).
4. Shneydman, L.Z. Otsenka infrastruktury korporativnoy otchetnosti v Rossii. Bukhgalterskiy uchet. - 2012. - № 11. - S. 6-9.
5. http://www1.minfin.ru/ru/accounting/reestr_audit/auditor_org/
6. http://www1.minfin.ru/common/img/uploaded/library/2013/04/rau_auditiry_2012.doc
7. http://raexpert.ru/ratings/consulting/2012/
8. http://raexpert.ru/ratings/appraising_potential/2012/
9. http://raexpert.ru/ratings/auditors/2012/
10. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?ri=OJ:L:2013:163:0026:0029:EN:PDF