Strategic Vector for the Development of Audit Education and Qualification Certification of Audit Personnel in the Russian Federation
Year: 2024
Type: article
Abstract: Today, auditing is subject to transformation due to high dependence on sanctions from international business, changes in professional standards and government regulation. Auditing activities provide reliability and confirmation of the quality of business information for all stakeholders; it requires modern information technologies, big data analytics and artificial intelligence procedures, which serves as a navigator for the training of audit personnel. In this regard, the article substantiates the trajectory of audit education during the period of transformation of the Russian economy and business models of audited companies. Today, auditing is subject to transformation due to high dependence on sanctions from international business, changes in professional standards and government regulation. Auditing activities provide reliability and confirmation of the quality of business information for all stakeholders; it requires modern information technologies, big data analytics and artificial intelligence procedures, which serves as a navigator for the training of audit personnel. In this regard, the article substantiates the trajectory of audit education during the period of transformation of the Russian economy and business models of audited companies.
Source: Auditor
Author: Nataliya Kazakova
Institution: Plekhanov Russian University of Economics
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: bronze
OpenAlex ID: W4402256363