Институциональные основы аудита

Abstract

The article presents an overview of the development of the system of institutional regulation of auditing activities in Russia. A comparison was made of previously adopted Russian auditing standards and international auditing standards that are currently in force in the Russian Federation. At the same time, the question was raised about the advisability of introducing international auditing standards in the Russian Federation and abolishing Russian auditing standards, which were already developed taking into account international auditing standards, but in Russian and adapted to Russian accounting and auditing practice. The article presents the dynamics of the number of legal entities and individuals eligible to carry out audit activities in Russia and the dynamics of their income for the period from 2018 to 2022. Based on the eight principles of institutional design formulated by E. Ostrom at the end of the 20th century, the authors propose the basic principles necessary for determining the institutional framework for audit, the observance of which will ensure the development of audit activities and maintaining a high level of audit services quality.