The impact of market instruments on quality of audit services improvement

About the authors:

Mikhail A. Nazarov, Cand. Sci. (Econ.), Associate Professor at the Department of Taxation and Audit, Samara State University of Economics
Ksenia S. Pavlova, Cand. Sci. (Econ.), Senior Lecturer at the Department of Taxation and Audit, Samara State University of Economics

Abstract:

The article describes market-based instruments of audit market. The authors describe and define the impact of each tool on the quality of services provided by audit companies. In addition, the concepts of internal and external control of audit activities are defined and considered.

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