THE TRANSPARENCY OF QUALITY AUDITOR SERVICES

 

Karagod V.S.¹, Golubeva N.A.², Erokhina E.I.³

¹ Doctor of Economic Sciences, Professor, The National Research Nuclear University "MEPhI", Russia, v.karagod@yandex.ru 

² Candidate of Economic Sciences, Docent, Peoples' Friendship University of Russia, Russia, golubeva_na@pfur.ru

³Postgraduate, Peoples' Friendship University of Russia, Russia, erokhinaei@mail.ru

 

Abstract

The contents of this article are focused on the searching ways of permission of the existing conflict of the public hopes laid on check of auditors and poor quality their carrying out. Problems of standardization of auditor activity in the international community and extent of execution of auditor standards in Russia are carried to the sphere of the conducted research.

The purpose of development is formed recommendations of ways to receive the estimated indicator of quality inspect available to all users of the auditor services.

Results: Has been created the set of the bases for determination of success of the horizon reforms on transition to the International standards of audit in Russia and has been reasonable introduction of the transparent index of quality for each auditor firm.

The practical importance of the received results of this research can be interesting to regulators of auditor activity for any jurisdiction, the professional organizations of auditors and audit organizations in use when forming techniques of external and internal quality control of auditor services.

Keywords: assessment quality of audit, audit, audit firm, auditor standards, quality of audit.