Perspective directions of development of the market of audit services
The realities of doing business continue to change, more and more attention of the state and the business environment is paid not only to the form but also to the content of accounting (financial) statements. Another step towards increasing the publicity and transparency of organizations ' reporting was the introduction of international auditing standards (ISA) in the Russian Federation. The article deals with the process of evolution of audit activity in Russia from theoretical and practical points of view. The main problems that are typical for the development of audit activity in Russia are revealed: methodological, technological and other problems that do not allow to bring this type of service to the global level. Two perspective ways of development of the Russian audit are established. Firstly, it is a more thorough and meaningful application of international standards of audit, and, secondly, technology-electronic audit.