Template-Type: ReDIF-Article 1.0
Author-Name: Maxim A. Bundin
Author-Email: bundin@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Eugene M. Gutzŕit
Author-Email: egutzait@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Anton M. Maryasin
Author-Email: maryasin@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Survey as a Tool for Assessing the State of the Audit Services Market
Abstract: The article discusses the organization of the first large-scale questionnaire survey of the Russian market of audit services and analyses its results. It also provides some information about this market, in particular on some aspects of market’s business activity. This paper explores the pitfalls in the way of a questionnaire survey of the market for audit services. The authors give recommendations for improvement of such questionnaire surveys of the market for audit services in the future. Moreover, the article discusses advantages, disadvantages and place of such questionnaire surveys among other audit statistics tools.
Classification-JEL: M42
Keywords: questionnaire survey, audit organization, auditing statistics, business activity, individual auditor, audit services market, subject of audit market
Journal: Finansovyj žhurnal — Financial Journal
Pages: 107-118
Issue: 3
Year: 2017
Month: June
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/3/articles/fm_2017_3_09.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170309:p:107-118