Abstract
The issue of improving the financial reporting auditing process has been an important development of the financial services market for many years. The wave of claims to the quality of auditing findings has led to reform not only in the profession itself, in the form of the reworking of international auditing standards (ISA), but also to the review of the organization of state oversight and supervision of the quality of audit. Currently, the auditing supervision authorities in the Russian Federation are building their work in accordance with the agreements formed at the international level, including the documents of the International Forum of Independent Audit Regulators (IFIAR — International Forum of Independent Audit Regulators). At the annual forum taken place in April 2018, a number of organizational decisions were adopted, including the first-ever Strategic Plan for 2018–2021, which aims to ensure the quality of audits in cooperation with the global and regional networks of auditing organizations, standards-setting bodies and other key stakeholders. In order to ensure such interaction, the development strategy of auditing regulators in other IFIAR member states is of particular importance.
Highlights
A B S TR A CT The issue of improving the financial reporting auditing process has been an important development of the financial services market for many years
The auditing supervision authorities in the Russian Federation are building their work in accordance with the agreements formed at the international level, including the documents of the International Forum of Independent Audit Regulators (IFIAR — International Forum of Independent Audit Regulators)
In order to ensure such interaction, the development strategy of auditing regulators in other IFIAR member states is of particular importance
Summary
Волна претензий к качеству аудиторских заключений привела к реформе не только в самой профессии, в виде переработки Международных стандартов аудита, но и к пересмотру организации государственного надзора за качеством аудита. В настоящее время органы надзора за аудиторской деятельностью в Российской Федерации строят свою работу с учетом соглашений, формируемых на международном уровне, в том числе документов Международного форума независимых регуляторов аудиторской деятельности (IFIAR — International Forum of Independent Audit Regulators). Очередном форуме был принят ряд организационных решений, в том числе утвержден первый в истории организации Стратегический план деятельности на 2018–2021 гг., целью которого является обеспечение качества аудита во взаимодействии с глобальными и региональными сетями аудиторских организаций, органами, устанавливающими стандарты, и другими ключевыми заинтересованными сторонами. Для обеспечения такого взаимодействия особое значение имеет стратегия развития регуляторов аудиторской деятельности в других странах — участницах IFIAR. Д. Стратегия развития органов надзора за качеством аудиторских услуг.
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