АУДИТОРСКАЯ ДЕЯТЕЛЬНОСТЬ В УСЛОВИЯХ ПАНДЕМИИ И ЭКОНОМИЧЕСКОГО СПАДА

Abstract

Due to the extremely difficult epidemiological situation in the world, the measures taken to prevent the spread of coronavirus infection have affected and continue to affect the organization and audit of accounting statements of organizations. The authors analyze changes in the state of the audit services market in the Russian Federation during the period of restrictions and self-isolation caused by the pandemic. The article examines the problems faced by organizations providing audit services, and provides an assessment of the tools that are being used to solve these problems.