Home  Journals  International Accounting  23(221) - 2012 June

Quality of audit: concept and assurance in russian audit organizations

Available online: 15 June 2012

Subject Heading: AUDITING

JEL Classification: 

Due to the reforming of system of regulation of auditor activity in Russia the problem of ensuring quality of audit becomes big urgency. In the real work various approaches to concept definition "qualities of audit" are analyzed, the institutional mechanism of ensuring quality of auditor activity is developed and its basic elements are described. The conclusion that creation of the guaranteed quality of audit will be reached by means of use of the institutional mechanism of ensuring quality of auditor activity in work of the Russian auditor organizations is drawn.

Keywords: quality of audit, institutional approach, institutional

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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