Development of a System of Qualification Certification of Auditors in the Russian Federation: Problems and Solutions

Abstract

Under conditions of high macro- and micro-economic risks in order to achieve strategic public priorities the development of auditing activity in the Russian Federation requires the following: increase of the social value of auditing and audit profession; improvement in audit quality through application of International Standards on Auditing; refinement of certification exam to comply with the International Education Standards for Auditors and international recognition of this exam. The article discusses the ways to improve the methodological support of the auditor certification exam to take into account the gradual transition from the “knowledge checking” model to “competence checking” model, and the necessity to harmonize it with the foreign professional certifications, based on the international education standards in this sphere.

Keywords

• аудит
• квалификационный экзамен
• международные стандарты образования
• международные стандарты аудита
• модель
• концепция
• аудиторская деятельность
• компетенции
• профессиональные ценности
• audit
• certification exam
• international education standards
• international standards on auditing
• model
• concept
• auditing
• competence
• professional values