TY  - JOUR
T1  - THE TRANSPARENCY OF QUALITY AUDITOR SERVICES
AU  - V.s, Karagod
AU  - N.a., Golubeva
AU  - E.ı., Erokhina
PY  - 2018
DA  - April
DO  - 10.18769/ijasos.417817
JF  - IJASOS- International E-journal of Advances in Social Sciences
JO  - IJASOS
PB  - OCERINT International Organization Center of Academic Research
WT  - DergiPark
SN  - 2411-183X
SP  - 170
EP  - 173
VL  - 4
IS  - 10
LA  - en
AB  - The contents ofthis article are focused on the searching ways of permission of the existingconflict of the public hopes laid on check of auditors and poor quality theircarrying out. Problems of standardization of auditor activity in theinternational community and extent of execution of auditor standards in Russiaare carried to the sphere of the conducted research.The purpose of developmentis formed recommendations of ways to receive the estimated indicator of qualityinspect available to all users of the auditor services.Results: Has been createdthe set of the bases for determination of success of the horizon reforms ontransition to the International standards of audit in Russia and has beenreasonable introduction of the transparent index of quality for each auditorfirm.The practical importanceof the received results of this research can be interesting to regulators ofauditor activity for any jurisdiction, the professional organizations ofauditors and audit organizations in use when forming techniques of external andinternal quality control of auditor services.
KW  - assessment quality of audit
KW  - audit
KW  - audit firm
KW  - auditor standards
KW  - quality of audit
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UR  - https://doi.org/10.18769/ijasos.417817
L1  - https://dergipark.org.tr/en/download/article-file/462080
ER  -