Abstract
The article discusses the main elements that contribute to a high-quality audit of economic entities. International reforms carried out by the International Standards Board (IAASB) began in 2011. The Audit Quality Concept was developed, a survey of respondents was conducted and on the basis of proposals in 2013 a final decision was made. The concept is revised and supplemented annually. These changes in the conduct of a quality audit also affected the Russian Federation. In 2018, our country switched to international audit standards. The problems of conducting a high-quality audit in the country are identified: suspension of reforming legislation in the field of auditing; pandemic.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
