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The development and status of auditing in Russia

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  • Svetlana Bychkova

Abstract

The paper emphasizes the difference between Russia and Western Europe in the development of audit. A distinction is drawn between audit and the Russian and Soviet tradition of control and inspection. The development of state control in Tsarist Russia is described. The paper examines the distinctive characteristics of control and inspection in the USSR. The changes introduced at the time of the disintegration of the USSR are considered. Finally the present situation with respect to the development of auditing and the auditing profession are reviewed.

Suggested Citation

  • Svetlana Bychkova, 1996. "The development and status of auditing in Russia," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 77-90.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:77-90
    DOI: 10.1080/09638189600000004
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    Citations

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    Cited by:

    1. Pat Sucher & Svetlana Bychkova, 2001. "Auditor independence in economies in transition: a study of Russia," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 817-841.
    2. Judy Day & Peter Taylor, 2010. "Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 313-350, November.
    3. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    4. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
    5. Kim, Oksana, 2021. "The impact of economic sanctions on audit pricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
    6. Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
    7. Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    8. Anna Samsonova-Taddei, 2013. "Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 506-538, December.
    9. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    10. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.

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