History of auditing in Russia. Periodization and challenges of development
This paper discusses the recent history of auditing in Russia from 1987 to the present time. This kind of research, such as any inquiry into history, calls for a well-grounded periodization. For the purposes of this study, factors were determined which influence the regulatory and methodological sup...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2016-06-01
|
| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9480.pdf
|
| _version_ | 1818419458979397632 |
|---|---|
| author | Iurii N. GUZOV |
| author_facet | Iurii N. GUZOV |
| author_sort | Iurii N. GUZOV |
| collection | DOAJ |
| description | This paper discusses the recent history of auditing in Russia from 1987 to the present time. This kind of research, such as any inquiry into history, calls for a well-grounded periodization. For the purposes of this study, factors were determined which influence the regulatory and methodological support of auditing; in accordance with the results of the analysis of their time intersections – the logical addition – qualitative leaps in the development of auditing in Russia were identified, which are represented as stages of its evolution. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the “wild” auditing); establishment of auditing in Russia; government regulation and licensing; self-regulation of audit activity. |
| first_indexed | 2024-12-14T12:38:54Z |
| format | Article |
| id | doaj.art-7a6447b453bf40078156f78a52059929 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-14T12:38:54Z |
| publishDate | 2016-06-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-7a6447b453bf40078156f78a520599292022-12-21T23:00:58ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012016-06-011413865165810.20869/AUDITF/2016/138/6519480History of auditing in Russia. Periodization and challenges of developmentIurii N. GUZOV0 St. Petersburg State University This paper discusses the recent history of auditing in Russia from 1987 to the present time. This kind of research, such as any inquiry into history, calls for a well-grounded periodization. For the purposes of this study, factors were determined which influence the regulatory and methodological support of auditing; in accordance with the results of the analysis of their time intersections – the logical addition – qualitative leaps in the development of auditing in Russia were identified, which are represented as stages of its evolution. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the “wild” auditing); establishment of auditing in Russia; government regulation and licensing; self-regulation of audit activity. http://revista.cafr.ro/temp/Article_9480.pdf Audithistoryhistorical stageauditing standardsRussia. |
| spellingShingle | Iurii N. GUZOV History of auditing in Russia. Periodization and challenges of development Audit Financiar Audit history historical stage auditing standards Russia. |
| title | History of auditing in Russia. Periodization and challenges of development |
| title_full | History of auditing in Russia. Periodization and challenges of development |
| title_fullStr | History of auditing in Russia. Periodization and challenges of development |
| title_full_unstemmed | History of auditing in Russia. Periodization and challenges of development |
| title_short | History of auditing in Russia. Periodization and challenges of development |
| title_sort | history of auditing in russia periodization and challenges of development |
| topic | Audit history historical stage auditing standards Russia. |
| url |
http://revista.cafr.ro/temp/Article_9480.pdf
|
| work_keys_str_mv | AT iuriinguzov historyofauditinginrussiaperiodizationandchallengesofdevelopment |