Development and improvement of audit in Russia


Candidate of science, Associate Professor of the Department «Auditing»
Russia, Rostov State University of Economics (RINH)
[email protected]


December 2, 2014, entered into force the Federal law «On amendments to certain legislative acts of the Russian Federation» from 01.12.2014, that makes significant changes to the Federal law «On auditing activities». The main changes that await the scope of audit activities, associated with the transition to international standards of auditing (ISA), with the definition of the subject of audit activities and the scope of the statutory audit, the order of carrying out of competitions with requirements for auditing organizations and other aspects.


audit, audit activity, self-regulating Association, the audited entity, the audit organization

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Bogrov Evgenij Georgievich
Development and improvement of audit in Russia// Modern Management Technology. ISSN 2226-9339. – #2 (50). Art. # 5002. Date issued: . Available at:

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  1. The Federal law from December 01, 2007, № 315-FZ «On self-regulating organizations» [Federal’nyj zakon ot 01 dekabrja 2007 g. № 315-FZ «O samoreguliruemyh organizacijah»].
  2. Federal law 01 December 2014 No. 403-FZ «On amending certain legislative acts of the Russian Federation» [Federal’nyj zakon 01 dekabrja 2014 goda №403-FZ «O vnesenii izmenenij v otdel’nye zakonodatel’nye akty Rossijskoj Federacii»].
  3. The Federal law from December 30, 2008 № 307-FZ «On auditing activity» [Federal’nyj zakon ot 30 dekabrja  2008 g. № 307-FZ «Ob auditorskoj dejatel’nosti»].