Development of a System of Qualification Certification of Auditors in the Russian Federation: Problems and Solutions
Under conditions of high macro- and micro-economic risks in order to achieve strategic public priorities the development of auditing activity in the Russian Federation requires the following: increase of the social value of auditing and audit profession; improvement in audit quality through applicat...
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| Published in: | Učët. Analiz. Audit (Online) no. 5; pp. 18 - 29 |
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| Main Authors: | , , |
| Format: | Journal Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
01-01-2019
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| Subjects: | |
| Online Access: | Get full text |
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| Summary: | Under conditions of high macro- and micro-economic risks in order to achieve strategic public priorities the development of auditing activity in the Russian Federation requires the following: increase of the social value of auditing and audit profession; improvement in audit quality through application of International Standards on Auditing; refinement of certification exam to comply with the International Education Standards for Auditors and international recognition of this exam. The article discusses the ways to improve the methodological support of the auditor certification exam to take into account the gradual transition from the “knowledge checking” model to “competence checking” model, and the necessity to harmonize it with the foreign professional certifications, based on the international education standards in this sphere. |
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| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2017--5-18-29 |