The decrease in the number of auditors as a natural consequence of the digitalization of the economy and the strengthening of state control in Russia
https://doi.org/10.34020/1993-4386-2023-1-137-143
Abstract
The article is devoted to the study of the reasons for the decline in the number of professional auditors and audit companies in Russia. The author assesses the influence of various types of factors on trends with a decrease in the number of auditors and identifies digitalization and increasing state control as the main ones. The assessment of the most important prospects of audit digitalization and its impact on the state of the audit market in Russia is carried out. The author comes to the conclusion about the inevitability of the transformation of the auditing profession and what opportunities this opens up for state influence on the financial control industry in the conditions of Western sanctions.
About the Author
Alexey V. Ivanov
Vladimir Branch of the Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Alexey V. Ivanov – Candidate of Economics, Associate Professor of the Finance Department
Vladimir
References
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Review
For citations:
Ivanov A.V. The decrease in the number of auditors as a natural consequence of the digitalization of the economy and the strengthening of state control in Russia. Siberian Financial School. 2023;(1):137-143. (In Russ.) https://doi.org/10.34020/1993-4386-2023-1-137-143
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