Audit Markets in Russia and China
This research describes and analyzes the auditing markets of two world powers, such as Russia and China. Russia has studied the concept of the development of auditing activities. This concept assumes the formation of a system for the development of the audit services market in Russia, which has unre...
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| Format: | Artykuł |
| Język: | Russian |
| Wydane: |
Government of Russian Federation, Financial University
2022-05-01
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| Seria: | Учёт. Анализ. Аудит |
| Hasła przedmiotowe: | |
| Dostęp online: | https://accounting.fa.ru/jour/article/view/458 |
| _version_ | 1826566815567839232 |
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| author | Yali Liu |
| author_facet | Yali Liu |
| author_sort | Yali Liu |
| collection | DOAJ |
| description | This research describes and analyzes the auditing markets of two world powers, such as Russia and China. Russia has studied the concept of the development of auditing activities. This concept assumes the formation of a system for the development of the audit services market in Russia, which has unrealized opportunities for its improvement, considering modern realities. The article considers the current state of affairs in the industry, the existing legal framework, analyzes the role of the state in the market’s development for audit services in the country. The paper also presents the postulates of auditing in China, whose standards are closest to international norms and guidelines in several important aspects. In addition, China has developed a state audit using an executive regime. As a result of the study, the author revealed the relationship between the audit index and the fact of corruption, and proposed possible key directions for the development of the audit markets in Russia and China. Since audit is becoming an important area of world activity, contributing to the development of the economy, the purpose of this study is to identify the features of the development of the audit markets in Russia and China, its object is the audit market, and the subject is audit activities in these countries. |
| first_indexed | 2024-04-10T04:03:39Z |
| format | Article |
| id | doaj.art-3406fb0c6f1b46888142ae8c73252da0 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2025-03-14T10:57:39Z |
| publishDate | 2022-05-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-3406fb0c6f1b46888142ae8c73252da02025-03-02T10:45:47ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2022-05-0192879410.26794/2408-9303-2022-9-2-87-94407Audit Markets in Russia and ChinaYali Liu0Saint Petersburg State UniversityThis research describes and analyzes the auditing markets of two world powers, such as Russia and China. Russia has studied the concept of the development of auditing activities. This concept assumes the formation of a system for the development of the audit services market in Russia, which has unrealized opportunities for its improvement, considering modern realities. The article considers the current state of affairs in the industry, the existing legal framework, analyzes the role of the state in the market’s development for audit services in the country. The paper also presents the postulates of auditing in China, whose standards are closest to international norms and guidelines in several important aspects. In addition, China has developed a state audit using an executive regime. As a result of the study, the author revealed the relationship between the audit index and the fact of corruption, and proposed possible key directions for the development of the audit markets in Russia and China. Since audit is becoming an important area of world activity, contributing to the development of the economy, the purpose of this study is to identify the features of the development of the audit markets in Russia and China, its object is the audit market, and the subject is audit activities in these countries.https://accounting.fa.ru/jour/article/view/458auditingaudit marketaudit activitystate regulationcorruption“big four” |
| spellingShingle | Yali Liu Audit Markets in Russia and China Учёт. Анализ. Аудит auditing audit market audit activity state regulation corruption “big four” |
| title | Audit Markets in Russia and China |
| title_full | Audit Markets in Russia and China |
| title_fullStr | Audit Markets in Russia and China |
| title_full_unstemmed | Audit Markets in Russia and China |
| title_short | Audit Markets in Russia and China |
| title_sort | audit markets in russia and china |
| topic | auditing audit market audit activity state regulation corruption “big four” |
| url | https://accounting.fa.ru/jour/article/view/458 |
| work_keys_str_mv | AT yaliliu auditmarketsinrussiaandchina |