Prerequisites for the formation of an audit in Russia as an independent professional activity

UDC 657.01

Authors

Lukicheva E. A.

Abstract

The impetus for the development of audit as an independent professional activity was the country's transition to a market economy. Private enterprises began to form a need for audit services to confirm the accuracy of the information reflected in the accounting and tax reporting. At the same time, the opportunity arose to create organizations capable of conducting audit activities.

Keywords

audit, audit activity, development prerequisites, audit in Russia.