ANALYSIS OF THE STATE AND CONTEMPORARY PROBLEMS OF REGULATION OF THE MARKET OF AUDITING CONSULTING SERVICES IN RUSSIA
Currently, the market of audit and consulting services is in deep crisis, which is associated with general state of the economy, the influence of the international market and legislative activity regulating the process of providing auditing and consulting services. Audit is essential to ensure the economic security of Russia. The purpose of this article is to review the problems of regulation of the market of audit and consulting services and to identify the ways of its further development based on the research trends of this market, which should be considered by the Department of Regulation of State Financial Control, Auditing Activities, Accounting and Reporting, self-regulating organizations of auditors and audit organizations in developing strategies at the firm level.
Within this goal, we solved the following tasks: the analysis of the status of the market of audit and consulting services in Russia; the characteristic of the composition and dynamics of audit activities; basic tendencies of the market of audit and consulting services in Russia and the basic problems of regulation of auditing activities. The methodological base of the research consists of the provisions systematized in the works of domestic scientists, revealing the essence and peculiarities of the market of audit and consulting services and its regulation. Theoretical and methodological basis of the research are the system and dynamic approaches to the study of the market of audit and consulting services.
There were identified the main trends in the development of the market of audit and consulting services, the problems of regulation that should be considered when developing normative legal acts regulating audit and consulting services, as well as in developing strategies in firms, self-regulatory organizations of auditors.
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