PREREQUISITES AND RESULTS OF REFORMING REGULATORY LEGAL ACTS GOVERNING AUDITING ACTIVITIES IN THE RUSSIAN FEDERATION IN THE FRAMEWORK OF INTERNATIONAL STANDARDS OF AUDITING ACTIVITIES

In the current difficult economic situation in the Russian Federation - the instability of the economy as a whole, the imposition of sanctions on Russia, the low competitiveness of domestic companies - the issue of stabilizing the economy and raising its level of development is important. One of the ways to solve this problem can be the integration of Russia into the world economy. At present, our country is reforming the accounting system in accordance with the requirements of international financial reporting standards to facilitate the integration process. Thus, the actual problem of modern auditing in the Russian Federation is the use of international auditing standards, the transition to which is a prerequisite for improving the quality of auditing activities. To understand the need for Russia to move to international auditing standards, it is necessary to analyze a number of important aspects. In this regard, this work conducted a retrospective analysis of the emergence of the concept of “audit”. The prerequisites for the transition of Russian auditing standards to international auditing standards are considered. A comparative analysis of changes made to the main regulatory legal act regulating auditing activities - Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”.

аудит, аудиторская деятельность, нормативные правовые акты, федеральный закон, российские стандарты аудиторской деятельности, международные стандарты аудиторской деятельности, audit, auditing activities, regulatory legal acts, federal law, Russian auditing standards, international auditing standards