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International Accounting
 

Features of formation and stages of audit development in the Russian Federation

Vol. 15, Iss. 26, JULY 2012

Available online: 11 July 2012

Subject Heading: AUDITING

JEL Classification: 

Kizilov A.N. Doctor of Economics, Professor, Head of department "Audit", the Rostov State Economic University
kizilov@rsue.ru

In the article the features of development of audit in Russia as control forms are considered. The periodization of development of auditing in the Russian Federation at the present stage in system of standard and legal regulation of audit is presented.

Keywords: audit, audit activities, laws, regulations, regulation of audit activities, stages of development

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

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