State control as an instrument for financial regulation of the market of audit services

摘要

This paper is dedicated to the regulation of activities in the audit market at the stage of forming the foundations of the digital economy, and a set of measures to control and improve the quality of audit activities in general. We review the issues of regulation of the market of audit services by a number of regulatory acts, and the performance of audit organizations to be checked and monitored by state bodies and public organizations, where the control functions are carried out by the Ministry of Finance of the Russian Federation, the Audit Council, the self-regulating organizations of auditors, and the Federal treasury.