Comparative analysis of the development of audit markets in Russia and China
As an important part of the market economic system, the audit market not only directly relates to the optimization of the resource allocation function of the en-tire market system, but also determines the actual status and development space of the audit industry in the economic and social developmen...
| Published in: | Вестник Томского государственного университета. Экономика № 61. С. 113-135 |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Subjects: | |
| Online Access: | http://vital.lib.tsu.ru/vital/access/manager/Repository/koha:001000276 Перейти в каталог НБ ТГУ |
| LEADER | 02901nab a2200325 c 4500 | ||
|---|---|---|---|
| 001 | koha001000276 | ||
| 005 | 20230419172005.0 | ||
| 007 | cr | | ||
| 008 | 230414|2023 ru s a eng d | ||
| 024 | 7 | |a 10.17223/19988648/61/8 |2 doi | |
| 035 | |a koha001000276 | ||
| 040 | |a RU-ToGU |b rus |c RU-ToGU | ||
| 100 | 1 | |a Liu, Yali |9 817251 | |
| 245 | 1 | 0 | |a Comparative analysis of the development of audit markets in Russia and China |c Y. Liu |
| 336 | |a Текст | ||
| 337 | |a электронный | ||
| 504 | |a Библиогр.: 28 назв. | ||
| 520 | 3 | |a As an important part of the market economic system, the audit market not only directly relates to the optimization of the resource allocation function of the en-tire market system, but also determines the actual status and development space of the audit industry in the economic and social development. This article uses historical da-ta on the development of audit markets in Russia and China for the period 2006-2020 and conducts a comparative analysis of influencing factors such as changes in laws and regulations in the audit field, changes in audit technology, international conver-gence of auditing standards, independence principles, auditor ethics, and the current state of audit market activities to reveal the current differentiated development of au-dit markets in Russia and China. The article shows that the continuous improvement and development of these influencing factors have played a positive role in the socio-economic development of the audit market in Russia and China, but the development of the audit market in China also suffers many challenges such as slow digital trans-formation, small market share of local audit organizations, and decreasing share of non-audit revenue year by year. To promote the healthy development of the Chinese audit market, this article proposes that audit organizations and individual auditors must strictly adhere to the bottom line of professional ethics, vigorously promote digi-tal transformation, improve the quality of audit services, enhance brand building, strengthen the professionalism of the audit team, and improve the international com-petitiveness of local Chinese firms. | |
| 653 | |a аудиторский рынок | ||
| 653 | |a Россия | ||
| 653 | |a Китай | ||
| 653 | |a количество аудиторов | ||
| 655 | 4 | |a статьи в журналах |9 883204 | |
| 773 | 0 | |t Вестник Томского государственного университета. Экономика |d 2023 |g № 61. С. 113-135 |x 1998-8648 |w 0210-38260 | |
| 852 | 4 | |a RU-ToGU | |
| 856 | 4 | |u http://vital.lib.tsu.ru/vital/access/manager/Repository/koha:001000276 | |
| 856 | |y Перейти в каталог НБ ТГУ |u https://koha.lib.tsu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=1000276 | ||
| 908 | |a статья | ||
| 999 | |c 1000276 |d 1000276 | ||
| 039 | |b 100 | ||