Subject. Assessing the quality of audit services in the context of reforming the Russian audit market. Objectives. To reveal the economic content of the quality management process in an audit organization; to establish a link between the successful implementation of audit reforms in Russia and the improvement of audit service quality through a focus on a set of universal professionalism requirements and the enhancement of the organizational and methodological support for auditing. Methods. The study employed statistical methods for analyzing dynamic data series, the comparative analysis method, the method of studying the relevant scientific and methodological foundation, the modelling method, and the expert assessment and observation methods. Results. The paper provides a characterization of the current stage of audit development in Russia, with an emphasis on the aggravated problems of control and organization of auditing activities caused by the instability of the general economic situation, as well as contradictions regarding the course towards aligning Russian and international auditing standards. The key requirements for assessing the quality of auditing activities have been described, classified and prioritized; the systemic and institutional features of the current stage of audit market reform have been formulated; the problems in the area of quality management of auditing activities have been examined, and recommendations for addressing them have been proposed. Conclusions. The quality level of audit services is determined by compliance with a set of criteria (conditional, unconditional and relative ones). There is a need to modernize quality management standards for audit organizations’ activities, as well as to increase private capital’s interest in proactive auditing. The foundation for developing the audit market in Russia lies in creating favorable economic conditions and granting greater autonomy to its participants. This, in the long term, will ensure greater independence of expert opinions and, consequently, lead to an increased significance of audit reports.
Keywords: audit, audit quality, quality management, quality control
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