Abstract

Subject / Topic The article actualizes the ideas of A. Marshall about economics as a “science of normal life” and biology as a “mecca of an economist”; O. Comte’s ideas on the integration of sciences (physics, chemistry, biology, sociology), social statics and dynamics in the context of the “digitalization” of the economy are expanded.

Goals / Objectives To justify the reference points of the phase space of the development of civilization, taking into account: unity, interdependence and interconnection of vital processes (synergies); uniqueness of individual, society and population (IONs of civilization^©); maintaining harmony in relations with Nature.

Methodology Divergent and convergent thinking, analysis and synthesis, induction and deduction, methods of comparison and analogy, theory of similarity, phenomenology.

Conclusions and Relevance In the framework of the author’s paradigm of Real Life Activity© (RLA©), the following foreign theories are summarized: PEST-analysis, NBIC-technologies and others. It is shown that all of them are a special case of RLA decomposition. New system-forming integral concepts were introduced for the first time: “life diamond©,” “ION©” (Individual, Society, Population) of the civilization phase space, the rule of “5P ES ©” (Prognostication, Prevention, Prophylactic, supPression, Perception) of the cause and effect of Emergency Situations (ES), the rule of “3C IGE ©” (Contention, Competition, Cooperation©) of Integration of the Global Economy. It is substantiated that a deviation from normal life should be considered as an emergency. The measure of deviation from the norm should be evaluated in units of risk (negligible, acceptable, unacceptable). 3-tier systems for ensuring Global, Continental and State Security (GCSS ©) are determined.

Keywords: Rodionov’s pentahedron, natural science of normal life, emergency economics, Rodionov’s diamond

References:

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Abstract

Subject/Topic The subject of the research is segmentation of the product market and its problems in the present time. The topic of scientific work is quite relevant, since the financial and economic activity of any economic entity is focused on profit, which is formed taking into account the effective functioning of all its structures. Production, marketing, investment and strategic activities are considered in a complex and interrelation, since only the coordinated work of all the conditioned structures contributes to the sustainable development of the economic entity with the receipt and increase of profits. In turn, a competent marketing policy and rational segmentation and effective positioning of products in the market provide competitive advantages to an economic entity.

Goals/Objectives The fundamental goal of the research is to analyze and evaluate the availability of the market segment for economic entities that are in difficult economic relations and unstable environment. Based on the purpose of the scientific work, it is necessary to determine a number of tasks that reveal the importance of research at the moment. The main objectives of this study are to justify the importance of marketing strategy and market segmentation.

Methodology The analytical practice of the research topic determines the debatable nature of this issue in terms of the selection of indicators and their systematization for further use in the implementation of marketing policy in terms of market segmentation.

In the scientific article were used the methods of analysis, synthesis, comparison, grouping, comparison, observation, as well as monographic methods.

Conclusion and Relevance Research papers of foreign and Russian scientists are devoted to the problematic issues of market segmentation, which reveal important tasks of marketing policy of economic entities aimed at effective positioning and segmentation of products on the market. In turn, proper segmentation of goods (products, services) is aimed at identifying target groups of buyers and consumers. Together with this, the regularities and privileges of the buyer/consumer of goods are determined, being the key factors in adjusting the business processes of an economic entity.

Keywords: business segment, marketing strategy, small business, quality, target market, company resources, competitiveness, risk analysis, accessibility assessment, factor accounting

Reference:

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Kupriyanova (2018) – Kupriyanova L.M. Risk assessment of individual business segments. In the collection: Problems of configuration of the global economy of the XXI century: the idea of socio-economic progress and possible interpretations. Collection of scientific articles. Edited by S.A. Tolkachev. Krasnodar, 2018.p. 47-51.

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Abstract

Subject /Topic Recently in Russia the implementation of the program “Digital Economy of the Russian Federation” has become particularly important. The development of digital economy is associated with the stimulation, creation and sale of intangible assets for the Russian economy, which affect the socio-economic development of the country.

Goal /Objectives The purpose of this article is to study the legal regulation of accounting for intangible assets (IA), including digital products and innovations.

Methodology We have analyzed modern legislation and legal acts regulating the accounting of intangible assets, including RAS 14/2007 “Accounting for intangible assets”, RAS 17/02 “Accounting for the costs of research, development and technological work”, Civil Code of the Russian Federation as well as International Financial Reporting Standards IAS 38 “Intangible Assets”, IFRS 13 “Fair Value Measurement”, IAS 36 “Impairment of Assets”.

Results and Relevance Based on the results of the standards’ analysis, the similarities and differences of the standards in the list of intangible assets, and in the given estimates of the initial and subsequent cost, the shortcomings of the standards are determined. The analysis of legislative regulation in the course of the study has shown that the standards do not have a single list of digital and innovative technologies, there is no single methodology for evaluating these products.

Conclusions The lack of regulatory and legal acts that take into account the list of innovative digital technologies, as well as the uniqueness of these objects, creates problems in generation, evaluation of these assets, registration and their further use. Information about these objects is distorted in the accounting and accounting (financial) statements, problems are intensified in the analysis and audit of information about intangible assets.

Keywords: intangible assets, innovative digital technologies, legal regulation, RAS, International Financial Reporting Standards.

References:

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Tkachenko (2018) – Tkachenko I.Y. Problems of the development of digital technologies [Problemy razvitiya cifrovyh tekhnologij] // World Economy [Mirovaya ekonomika], Issue 1/12, 2018 p. 76-78. Available on site: https://cyberleninka.ru/article/n/problemy-razvitiya-tsifrovyh-tehnologiy/viewer

Digital development: challenges and opportunities. Note by the UNCTAD secretariat [Cifrovoe razvitie: problemy i vozmozhnosti] // United Nations Conference on Trade and Development, 66th session, June 24-28, 2019. Available on site: https://unctad.org/meetings/en/Sessional

Documents/tdb66_d5_en.pdf

Federal target programs [Federal’nye celevye programmy] Available on site: http://www.ach.gov.ru/userfiles/tree/08-tree_files-fl-364.pdf8., 2012

Volkova, Lyakina, Streamovskaya (2019) – Volkova E.M., Lyakina M.A., Streamovskaya A.V. Problems of assessing the economic effects of the use of digital technologies in urban transport systems [Problemy ocenki ekonomicheskih effektov ot ispol’zovaniya cifrovyh tekhnologij v gorodskih transportnyh sistemah] // Socio-economic problems [Social’no-ekonomicheskie problemy], Issue 1/10, 2019, pp. 59-66. Available on site: https://cyberleninka.ru/article/n/problemy-otsenki-ekonomicheskih-effektov-ot-ispolzovaniya-tsifrovyh-tehnologiy-v-gorodskih-transportnyh-sistemah/viewer

Abstract

Subject/Topic The study is aimed at identifying and analyzing the main changes that are planned to be introduced by the Ministry of Finance in the near future in the content, composition and procedure for compiling information disclosed in accounting (financial) statements.

Goals/Objectives To determine the features of formation of accounting (financial) statements in accordance with the current Accounting Regulation 4/99 “Accounting statements of organizations” and compare them with the new regulations contained in the Ministry of Finance’s draft of the Federal accounting standard (FAS 4/20) “Accounting statements of organizations”.

Methodology In the process of analyzing changes in the new forms of accounting statements, various types and methods of economic analysis were used. A review and comparison of the current accounting Regulations and the proposed project of the Ministry of Finance was made, as well as a structural analysis of the reporting forms.

Conclusions and Relevance The analysis has revealed the features of accounting in accordance with the accounting Regulation 4/99. A comparative description of the proposed innovations in the indicators of reporting forms aimed at improving the preparation of accounting forms in Russian organization was presented. The conclusions were made about the level of convergence of the introduced changes with the International financial reporting standards.

Keywords: accounting, financial statements, changes, the project of the Ministry of Finance, accounting principles, indicators of reporting forms, main reports, applications, reporting requirements, aggregation, changes, RAS, IFRS, accounting regulations, review, analysis.

References:

Legenchuk (2012) – Legenchuk S.F. Development of accounting principles in the post-industrial economy // International Accounting. 2012. No 3. [Razvitie principov buxgalterskogo ucheta v postindustrial`noj e`konomike // Mezhdunarodny`j buxgalterskij uchet. 2012.]

Order of the Ministry of Finance of the Russian Federation N 43n “On approval of the Accounting Regulations “Accounting statements of organizations” (RAS 4/99)” [Prikaz Minfina RF N 43n “Ob utverzhdenii Polozheniya po buxgalterskomu uchetu “Buxgalterskaya otchetnost` organizacii” (PBU 4/99)”]

Draft of the federal accounting standard “Financial statements of organizations” (RAS 4/20) [Proekt federal`nogo standarta buxgalterskogo uchyota “Buxgalterskaya otchyotnost` organizacii” (FSBU 4/20)]

Order of the Ministry of Finance of Russia N 153n “On approval of the Accounting Regulations “Accounting for Intangible Assets “(RAS 14/2007)” [Prikaz Minfina Rossii N 153n “Ob utverzhdenii Polozheniya po buxgalterskomu uchetu “Uchet nematerial`ny`x aktivov” (PBU 14/2007)”]

International Financial Reporting Standard (IFRS) 3 Business Combinations [Mezhdunarodny`j standart finansovoj otchetnosti (IFRS) 3 “Ob“edineniya biznesa”]

Order of the Ministry of Finance of Russia N 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” [Prikaz Minfina Rossii N 34n “Ob utverzhdenii Polozheniya po vedeniyu buxgalterskogo ucheta i buxgalterskoj otchetnosti v Rossijskoj Federacii”]

International Financial Reporting Standard (IAS) 41 “Agriculture” [Mezhdunarodny`j standart finansovoj otchetnosti (IAS) 41 “Sel`skoe xozyajstvo”]

Bychkova, Badmaeva (2008) – Bychkova S.M., Badmaeva D.G. // Accounting in agriculture. Tutorial. Series: Higher Economic Education. Exmo Publishing House, [Buxgalterskij uchet v sel`skom xozyajstve. Uchebnoe posobie. Seriya: Vysshee ekonomicheskoe obrazovanie. Izdatel’stvo «Eksmo»]. Moscow, 2008.

Kupriyanova, Golysheva (2016) –Kupriyanova L.M., Golysheva N.I. Risk analysis on the basis of financial statements data. International Scientific Journal: Economy. Business. Banks. 2016. No. 10. p. 40-55. [Analiz riskov po danny`m buxgalterskoj finansovoj otchetnosti. Mezhdunarodnyj nauchnyj zhurnal: E`konomika. Biznes. Banki. 2016. No S10. S. 40-55.]

Kupriyanova, Golysheva (2019) –Kupriyanova L.M. Golysheva N.I. Analysis of the formation of the segmental financial statements indicators. International Scientific Journal: Economy. Business. Banks. 2019. No 12 (38) December. p.35-45 [Analiz formirovaniya pokazatelej segmentarnoj buxgalterskoj otchetnosti. Mezhdunarodnyj nauchnyj zhurnal: E`konomika. Biznes. Banki. 2019. No 12 (38) dekabr`. S. 35-45]

Abstract

Subject/Topic The growing role of innovation introduces new requirements on the issue of choosing effective mechanisms for using and evaluation of innovative potential, as well as for managing innovations in a company. Therefore, more and more domestic and foreign scientists are focusing on the role of innovative potential in the development of an enterprise.

Goals/Objectives The goal of the study is to analyze domestic and foreign approaches to the definition of the concept of “innovative potential of an enterprise”, as well as to formulate the author’s interpretation, taking into account economic and accounting aspects.

Methodology In this work were used such methods as analysis (a theoretical review of the scientific literature on the research problem); synthesis, due to which it was possible to bring together the individual parts of the object    (the scheme for implementing a safety assessment system for the innovative potential of enterprises); comparative analysis, which has allowed to compare the definitions of the concept of “innovative potential” in order to detect similarities or differences between them.

Results Interpretations of the concept of “innovative potential” in domestic and foreign literature are presented. It was revealed that the innovative potential characterizes the enterprise’s readiness to fulfill the tasks that ensure the achievement of innovative goals, that is, it shows a measure of readiness for an innovative project or innovation program. The approaches to the definition of the concept of “innovative potential of an enterprise” are developed. A system for assessing innovative potential, which makes it possible to simultaneously identify factors and reserves for its increase, is presented. From the perspectives of the accounting approach, factors that affect innovative potential are identified.

Conclusions and Relevance Taking into account the works of domestic and foreign scientists, the author’s interpretation of the concept of “innovative potential of an enterprise” is given from the economic point of view (a set of resources interconnected and interacting with each other and the external environment in certain organizational and managerial conditions that are used or can be used in the process of creating innovations for enterprises) and accounting point of view (a combination of assets and sources of their formation, as well as the possibility in the process of conducting production and financial  activities to achieve positive financial results).

Keywords: enterprise, innovations, innovative potential, resources, accounting, financial reporting, intangible assets.

References:

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Sheehan, Garavan, Carbery (2014) – Sheehan M., Garavan T.N, Carbery R. Innovation and human resource development (HRD), European Journal of Training and Development. 2014. #38(1/2). Р. 2–14 [in English].

Smaldore (2017) – Smaldore L.G. How accounting engages with the process of innovation in new product development, National University of Ireland.  2017. 223 р. [in English].

Un, Asakawa (2015) – Un C.A., Asakawa K. Types of R&D collaborations and process innovation: the benefit of collaborating upstream in the knowledge chain, Journal of Product Innovation Management. 2015. #32(1). Р.138–153 [in English].

Valitov, Khakimov (2015) – Valitov Sh. M., Khakimov A. Kh. Innovative potential as a framework of innovative strategy for enterprise development, Procedia Economics and Finance.  2015. # 24. Р. 716-721 [in English].

Zanello, Fu, Mohnen, Ventresca (2016) – Zanello G., Fu X., Mohnen P., Ventresca M. The creation and diffusion of innovation in developing countries: a systematic literature review,  Journal of Economic Surveys. 2016. #30(5). P. 884–912 [in English].

Abstract

Subject/Topic The article analyzes the commercialization of intellectual property in the digital economy. These items of property arise from the circulation of goods and services. As a result of the development of the institute of intellectual property, a digital market is being formed. According to experts, intellectual property resources are considered almost unlimited to ensure economic growth. Thus, the presented article can be a source of theoretical and practical knowledge in the modern field of intellectual property.

Goals/Objectives The purpose of this work is to explore the ways of commercialization of intellectual property, based on current experience in the digital economy. The objectives of the study are: the study of the place of intellectual property in these processes, the analysis of the place of creative industries, the study of the problems of commercialization of intellectual property, the study of the possibility of projecting foreign experience on the Russian system in a digital economy.

Methodology The research methodology is the analysis of the scientific literature on a given problem, as well as practical domestic experience.

Conclusions and Relevance We can conclude that one of the most important drivers of the modern economy is intellectual property.

Keywords: intellectual property, digital economy, commercialization, economy, GDP, products.

References:

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Decree of the Government of the Russian Federation of June 24, 2017 No. 1325-r “On approval of the action plan for the implementation of the Strategy for scientific and technological development of the Russian Federation” // Reference Legal System “Consultant Plus” [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons

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Abstract

Subject/Topic This article analyses the telemedicine platform for remote monitoring of human physiological parameters, which creates the basis for the development of the electronic industry in terms of the release of a new class of devices and software for mobile medicine and digital healthcare.

Goals/Objectives The technology created within the framework of this project will be able to serve as the fundamentals for the development of different industries: the radio-electronic industry and the production of medical equipment, including the creation of breakthrough devices that have no world analogue. The creation of competitive technologies and their subsequent implementation in the industrial production of civilian industries will allow us to become leaders in the industry, given the creation of “cross-cutting” digital technologies and domestic sub-technologies, which is important during the period of total import substitution.

Methodology The methodological basis of this study was the information from national development programs and strategies, websites of the Ministry of Industry and Trade of the Russian Federation and healthcare in order to achieve strategic success and gain a competitive advantage for organizations in relation to the specifics of the country’s economy.

Conclusion and Relevance It is shown that telemedicine is widely used to support decision-making of medical services for individual use by patients with pathologies, regardless of their location. Accordingly, there are new opportunities for using innovative treatment approaches that will expand the range of services and the number of patients covered, as well as reduce the number of trips to clinics and hospitals.

Keywords: innovative project, telemedicine, biometric data, development, dynamic, strategic information, digital telemedicine.

References:

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Blajis (2001)–Blajis A.K. Тelemedicine. [Telemeditsina] Special literature, 2001, 34 p.

Volchkova, Soubkhankoulova (2009) – Volchkova N.S., Soubkhankoulova. Prevention of cardio-vascular diseases. //Bulettine of modern clinical medicine. [Vestnik sovremennoi klinicheskoy meditsini] 2009, 25 p.

https://strategy24.ru/rf/health/projects/

natsionalnyy-proekt-zdravookhranenie (date of access 15.11.2019)

Shevchenko (2019)–R.Shevchenko, Expert: market of digital medicine in Russia/Medical messenger. Portal of Russian doctor. URL: https://medvestnik.ru/content/news/

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Baranov, Vishneva, Namzova-Baranova – Baranov A., Vishneva E., Namazova-Vishneva L. Telemedicine-Prospects and difficulties before a new development stage [Telemeditsina-perspektivi I trudnosti pered novim etapom razvitiya]/Scientific center of children’s health, Moscow [Nauchni tsentr zdoroviya detei RAMN] 2013.

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Abstract

Subject/Topic The analysis of theoretical and practical research on the problems of the development of virtual teams.

Goals/Objectives The goal of this article is to reveal the features of the virtual teams functioning in the context of globalization of the world economy.

Results The author identifies the main challenges that hinder the development of virtual teams: lack of trust between team members, difficulty in virtual communication, differences in time zones of team members.

Conclusions and Relevance It is concluded that the prospects for the further development of virtual teams depend on expanding the functionality of existing wiki technologies, as well as on the ability of leaders of such teams to adapt to the specific features of virtual teams. The main challenges for the effective functioning of virtual teams are related to the high role of trust between team members, the difficulty of virtual communication, the differences in time zones of team members and the highly diversified team structure. The implementation of measures aimed at developing of a sense of belonging among the team members, increasing the level of employee involvement in work processes, adapting messages from speakers of different languages ​​to other members of a virtual team can be rather effective. Prospects for the further development of virtual teams depend on the expanding of functionality of existing wiki technologies, as well as on the ability of leaders of such teams to adapt to the specific features of virtual teams.

Keywords: virtual teams, globalization and management, prospects for the development of virtual teams.

References

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Abstract

Subject/Topic The relevance of this article is connected with the fact that every year the popularity of ratings, including the ratings of audit organizations, is growing markedly. Ratings can be regional, national, or global. Currently available ratings of audit organizations are based mostly on such criteria as total revenues, income from audit activities, number of partners, number of employees, prestige rating, etc. These ratings are usually published by HR agencies, accounting industry associations, newspapers or news magazines of the audit industry. Due to the difference in methods, it is often difficult to compare and analyze the performance of a particular audit company.

Goals/Objectives To review the data presented in the ratings of audit organizations and make recommendations on what additional indicators should be included in future research for interested users.

Methodology In the study were used: theoretical and practical analysis, analysis of research results of analytical organizations, formal logical and other methods of scientific research.

Conclusions and Relevance For medium and small businesses, rating leaders are too expensive to provide services. The rating, which includes various performance indicators of audit organizations, will be useful for those who do not have the opportunity to overpay for the brand, but they will be provided with guaranteed services of professionals. For users such as graduates, students, and experienced professionals, the rating is based on other weighty criteria for the audit organization. Therefore, to improve the situation, it is proposed to modernize the ratings of large audit organizations, amending them with the considered indicators.

Keywords: audit organizations; rating; users of ratings; audit industry; companies; evaluation.

References:

Amerslanova A.N. (2019) – Features of evaluating the activities of audit organizations and its reflection in reporting / / Innovative development of the economy [Osobennosti otsenki deyatelnosti auditorskih organizatsiy i ee otrazhenie v otchetnosti // Innovatsionnoe razvitie ekonomiki] – №4-1 (52) – 2019 – p. 165-174

Berezyuk V.I. (2012) – About new approaches to the organization of the rating of audit organizations/ / Exchange of intellectual property [O novyih podhodah k organizatsii reytinga auditorskih organizatsiy// Birzha intellektualnoy sobst-vennosti] – №2, V. 11 –  International Institute of industrial property (Moscow), 2012.

Guttsayt E.M. (2015) – Market of audit services: functioning, statistical observation, analysis of the state [Ryinok auditorskih uslug : funktsionirova-nie, statisticheskoe nablyudenie, analiz sostoyaniya] E. M. Guttsayt ; Research Financial Institute of the Ministry of Finance of the Russian Federation: VividArt, 2015. – 295 p.

Hanferyan V. (2019) – Bankers and officials ordered auditors [Bankiryi i chinovniki zakazali auditorov // Kommersant’ «Audit i konsalting» – Prilozhenie № 90.- 28.05.2019. URL: https://www.kommersant.ru/doc/3982094 (date of access  19.10.2019)

Chaya V.T. Methodology of rating assessment of audit companies: problems and solutions [Metodika reytingovoy otsenki auditorskih kompaniy: problemyi i resheniya // Vse dlya buhgaltera № 9(201)], LLC “Publishing house Finance and credit” (Moscow) 2007. – p.63-67

Rating of audit organizations according to the version of the journal “Audit” / / Audit-Aspect (Moscow) [Reyting auditorskih organizatsiy po versii zhurnala “audit”// Audit – Aspekt (Moskva)] 2016 г. – №11- p. 50-51 [Elektronnyiy resurs]. – URL:

https://elibrary.ru/item.asp?id=27447987 (date of access  19.10.2019)

Druzhinina M. // How to choose the right audit company in 2019? [Kak pravilno vyibrat auditorskuyu kompaniyu v 2019 godu?] – 17.04.2019 [Elektronnyiy resurs]. – URL: https://vc.ru/finance/64871-kak-pravilno-vybrat-auditorskuyu-kompaniyu-v-2019-godu (date of access  19.10.2019)

LLC must conduct a mandatory audit: what is the procedure for selecting and engaging an auditor, the timing and procedure for submitting an audit report? [OOO dolzhno provesti obyazatelnyiy audit: kakoy poryadok vyibo-ra i privlecheniya auditora, sroki i poryadok predstavleniya auditorskogo zaklyucheniya?] – 28.03.2019. URL: [Elektronnyiy resurs]. – URL: https://www.audit-it.ru/articles/audit/a105/982669.html (date of access 19.10.2019)

How to choose an auditor: step-by-step instructions [Kak vyibrat auditora: poshagovaya instruktsiya] – 29.11.2016 [Elektronnyiy resurs] – URL: https://www.fd.ru/articles/158318-kak-vybrat-auditora-poshagovaya-instruktsiya-qqq-16-m11 (date of access  19.10.2019)

Terms of participation and methods of ranking of audit organizations, audit groups and networks [Usloviya uchastiya i metodika renkingov auditorskih organiza-tsiy, auditorskih grupp i setey] [Elektronnyiy resurs] – URL: https://raex-a.ru/ratings/auditors/method (date of access 19.10.2019)

Abstract

Subject/Topic The article examines the market of audit services, analyzes its current state and development trends, problems of promotion and ways to solve them. The article defines the main stages of promotion and the most effective PR tools in the field of audit.

Goals/Objectives To study the main methods of promotion in the market of audit services and systematize the stages of marketing strategy for audit organizations. Tasks: to study statistical data on the audit services market in Russia, to identify problems of promotion in the field of audit, to analyze the list of main marketing tools used by audit organizations.

Methodology The analysis of the state of the audit services market and methods of promotion in this market.

Conclusion and Relevance The development of competition in the market of audit services requires the use of different methods by audit organizations to find and attract clients. Problems of promotion in the field of audit are related to the specifics of the activity and its regulation by law. The specifics of marketing in the field of audit is related to the fact that advertising becomes effective in terms of optimizing the company’s image, building its personal brand and solid reputation. Based on the analysis of the list of possible PR tools, the main stages and methods of promotion were determined. Recommendations: to use all available marketing tools discussed in the article together to maximize the effectiveness of the audit organization’s promotion strategy.

Keywords: audit, audit services, marketing, promotion of audit organizations, promotion methods.

References:

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On audit activity: Federal law of the Russian Federation No. 307-FZ of 30.12.2008 // Consultant Plus. [Ob auditorskoy deyatelnosti: Federalnyiy zakon RF №307-FZ ot 30.12.2008g. // Konsultant Plyus].

Order of the Ministry of Finance of the Russian Federation of 09.03.2017 N 33n “On determining the types of audit services, including the list of audit-related services” / / Consultant Plus. [Prikaz Minfina Rossii ot 09.03.2017 № 33n “Ob opredelenii vidov auditorskih uslug, v tom chisle perechnya soputstvuyuschih auditu uslug” // Konsultant Plyus].

Order of the Ministry of Finance of the Russian Federation of 29.11.2019 N 1592 “On the main directions of development of audit activities in the Russian Federation for the period up to 2024” / / Consultant Plus. [Prikaz Minfina Rossii ot 29.11.2019 # 1592 “Ob Osnovnyih napravleniyah razvitiya auditorskoy deyatelnosti v Rossiyskoy Federatsii na period do 2024 goda” // Konsultant Plyus].

International standards of audit and other international documents approved by the Order of the Ministry of Finance of the Russian Federation from 09.01.2019 N 2n / / Consultant Plus. [Mezhdunarodnyie standartyi audita i inyie mezhdunarodnyie dokumentyi, utverzhdennyie Prikazom Minfina Rossii ot 09.01.2019 # 2n // Konsultant Plyus].

Amerslanova (2012) – Amerslanova A.N. Types of promotion of audit services and the ways to determine the budget for promotion // Audit statements [Formyi prodvizheniya auditorskih uslug i sposobyi opredeleniya byudzheta na prodvizhenie // Auditorskie vedomosti]. 2012. # 6. – p.66-76

Amerslanova (2016) – Amerslanova A.N. The effectiveness of the audit organization and methods of formation of the cost of audit services // Innovative development of the economy. [Effektivnost auditorskoy organizatsii i metodika formirovaniya stoimosti auditorskih uslug // Innovatsionnoe razvitie ekonomiki]. 2016. #4 (34). – p. 227-331

Butakova, Karkanitsa, Udalova (2018) – Butakova N.M., Karkanitsa A.S., Udalova S.A. Modern trends in the development of the audit services market in Russia / / Economics and business: theory and practice [Sovremennyie tendentsii razvitiya ryinka auditorskih uslug v Rossii // Ekonomika i biznes: teoriya i praktika]. 2018. №12-1.

Lushnikova (2015) – Lushnikova I.S. Program of promotion of audit services in organizations // Bulletin of the Kurgan gsha. [Programma prodvizheniya auditorskih uslug v organizatsiyah // Vestnik Kurganskoy SAA]. 2015. #2 (14).

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Tultaev (2012) – Tultaev T.A. Organization of marketing activities in the sphere of audit services // Statistics and Economics [Organizatsiya marketingovoy deyatelnosti vsfere okazaniya auditorskih uslug // Statistika i ekonomika]. 2012. № 4.

Key indicators of the audit services market in the Russian Federation in 2018 / Official website of the Ministry of Finance of Russia [Osnovnyie pokazateli ryinka auditorskih uslug v Rossiyskoy Federatsii v 2018 g. / Ofitsialnyiy sayt Ministerstva Finansov Rossii] [Elektronnyiy resurs] URL: https://www.minfin.ru/ru/perfomance

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