PECULIARITIES OF THE MODERN MARKET OF AUDIT SERVICES IN RUSSIA

Abstract

Discussion: the most reliable source of aggregated statistics on the Russian market of audit services are reports of the Ministry of Finance of the Russian Federation, formed on the basis of a control copy of the register of auditors and audit organizations of self-regulatory organizations of auditors and forms of federal statistical observation. Analyzing and comparing quantitative data published by the Ministry of Finance on the audit market, changes in the legislation in the field of audit and the general political and economic situation in our country, one can single out the main features of the Russian audit market and the prerequisites for their formation. Results: the article presents key features of the Russian market of audit services in 2013-2016 in correlation with the evolving crisis phenomena and changes in Russian legislation.