Abstract
The article outlines the main directions of development of auditing activities at the present stage. Positively assessing the prospects for the functioning of a single market for audit services within the framework of the EAEU, the author also predicts would be difficulties in terms of additional administrative burden on auditors and audit organizations. According to the example of the study of the essence of mandatory audit, the blurring of the risk-based approach in the implementation of external control over the activities of audit organizations providing audit services to socially significant organizations has been demonstrated. The practical inconsistency of certain preventive measures within the framework of state control in the field of auditing is illustrated.
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