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C/F/1350. Dissertation. An examination of the way in which international auditing has changed in the Russian Federation

WORDS:
15800
DATE:
2012
PRICE:
159.99 GBP

This dissertation aims to examine the way in which the role of international auditing has changed in the Russian Federation. The study aims to find out the main determining factors of the attitude of the Russian business society towards independent auditing practices, to identify and explore the key causes of the recent scandals between PricewaterhouseCoopers and the Russian monopolist enterprises such as Sakhalin 2, Yukos, Gazprom, Transneft, AvtoVAZ and RusAl, and to provide relevant recommendations that may contribute to the improvement of the situation in Russia. The review of literature focuses on a range of topics including the theoretical grounding of accounting systems and their changes, and the position of the Russian business society towards international audit principles. The study then provides an overview of the operations of the four big auditing firms, Deloitte, KPMG, Ernst & Young, and PricewaterhouseCoopers. The paper then provides a range of examples of scandals associated with PwC’s auditing practices in Russia. The paper then presents the methodology and findings are then analysed. Conclusions are made regarding recommendations. This study is accompanied by statistical data.

 

KEYWORDS: Dissertation, international auditing, Russian Federation, PricewaterhouseCoopers, Sakhalin 2, Yukos, Gazprom, Transneft, AvtoVAZ, RusAl, audit principles, audit principles, Deloitte, KPMG, Ernst & Young!,

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