Abstract

The article analyzes the role of the modern audit institute in ensuring the financial security of the economy, based on examples of major defaults in world practice, including the bankruptcy of the FTX crypto exchange. The state of the audit services market in Russia is assessed and the need for its transformation is justified based on the audit objectives in the long-term overcoming of macroeconomic challenges. The audit is considered both as an element of the infrastructure of financial and capital markets, and as a tool for finding reserves for economic growth in a wide geographical range with the expected effect of stimulating economic growth. As measures to achieve such ambitious goals, the necessity of decentralized market research is justified, the design of applied research is determined and a universal model of local audit services markets is formed, which can be applied in further regional studies.

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