Main Article Content

Abstract

The aim of the research is to develop a methodology for assessing the quality of audit, which is currently absent in Russian audit practice. The key difference between the methodology is simplicity of calculations, functional and personnel costs for calculations and data analysis. In the course of the study, an algorithm was proposed for conducting an audit quality assessment procedure and calculating an audit quality factor aimed at public declaration of a responsible audit business.

Keywords

Audit Audit firm Quality of auditor services Quality factor Public professional audit associations Self-regulatory organizations of auditors

Article Details

How to Cite
Erokhina, E. ., & Motolyanets, M. . (2021). Audit In the Russian Federation: Quality Assessment Problems. International Journal of Applied Research in Management and Economics, 4(3), 43–53. https://doi.org/10.33422/ijarme.v4i3.751