Lisovskaya I.A.Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation lisovskaya@bk.ru
Chipurenko E.V.Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation sp-au@yandex.ru
Sidorova M.I.Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation sidorova2003@list.ru
The article considers the problems of audit developing as basic institutions, required for IFRS implantation in Russia. The main audit service market’s tendencies are researched. Besides the article covers the problem of implication international audit standards in Russia which is the result of official status absence and some problems in translation.
Keywords: audit, international audit standards, auditor services in Russia, problems of audit development