2016, № 63

UDC: 657.6
GSNTI: 06.04.13

The Russian audit services market state

In recent decades, globalization in the world economy has had a significant impact on the economic development of our country. It necessitated the use of innovative technologies, management mechanisms, to improve the performance of organizations, increase their competitiveness, quality of services and products, as well as their compliance with international standards. In this regard, the audit services market that appeared in the Russian Federation relatively recently is one of the main participants in the events described. However, after a long stable development period of audit services market in the Russian Federation at the time of transition to market mechanisms of self-regulation there has been a steady decline. Naturally, this situation was influenced by the global economic crisis, which hit hard in all sectors of the economy and sharply reduced financial capacity of customers of audit services. Being under the dependence of their clients, auditors were forced to reduce prices on the implementation of their services, to learn the mechanisms of survival under increasingly challenging competition. The article discusses the state of the audit services market in the Russian Federation, analyzes key indicators in dynamics for the 2013-2015. The change in the number of inspections, number of clients and income from conducted audits is considered. The reasons for the decline in real operating auditing organizations and auditors acting as individual entrepreneurs working as individual entrepreneurs are analyzed, the main shortcomings of the current state of the market of auditor services of Russia are pointed out, measures to increase its effectiveness are suggested. In our analysis we use the data given on the official website of the Ministry of Finance of the Russian Federation, Federal state statistics service of the Russian Federation and the Ministry of economic development of the Russian Federation.
Keywords: Audit, index, economy, auditor, auditing, income, state
DOI: 10.21515/1999-1703-63-25-30

References:

Литература
Министерство экономического развития РФ. - [Электронный ресурс]. - Режим доступа: http://economy.gov.ru (дата обращения: 07.10.2016).
Министерство финансов РФ. - [Электронный ресурс]. - Режим доступа: http://minfin.ru (дата обращения: 07.10.2016).
Федеральная служба государственной статистики РФ. - [Электронный ресурс]. - Режим доступа: http://www.gks.ru/ (дата обращения: 07.10.2016).

Authors:

Oleynik Margarita Anatolievna, senior instructor of the department of audit, I.T. Trubilin Kuban State Agrarian University.
Semakina Vladlena Dmitrievna, a student, I.T. Trubilin Kuban State Agrarian University.