THE AUDIT MARKET IN 2012
Abstract and keywords
Abstract (English):
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.

Keywords:
audit, audit firm, audit market, Big 4, consulting, statutory audit, IFRS reporting
References

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

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