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| Ultima descărcare din IBN: 2023-12-21 03:14 |
 SM ISO690:2012GUZOV, Iurii. History of auditing in Russia: periodization and challenges of development. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale, 1 aprilie 2016, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Ediția 5, pp. 257-263. ISBN 978-9975-127-48-6. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale Ediția 5, 2016 |
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Conferința "Paradigma contabilităţii şi auditului realităţi naţionale, tendinţe regionale şi internaţionale" Chişinău, Moldova, 1 aprilie 2016 | ||||||
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This paper discusses the recent history of auditing in Russia from 1987 to the present time. This kind of research, like any inquiry into history, calls for a well-grounded periodization. For the purposes of this study, factors were determined which influence the regulatory and methodological support of auditing; in accordance with the results of the analysis of their time intersections – the logical addition – qualitative leaps in the development of auditing in Russia were identified, which are represented as stages of its evolution. Through the application of this method, four stages in the recent history of auditing in Russia were identified: pre-history (the birth of the Russian auditing, the “wild” auditing); establishment of auditing in Russia; government regulation and licensing; self-regulation of audit activity. |
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| Cuvinte-cheie audit, history, historical stage, auditing standards, Russia |
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