On the problems of auditing activities in Russia through the prism agreed-upon procedures

In Russia and in the world there was a shift from the classical audit to consulting activities of audit firms. Such entails issues relating to the delimitation of species of audit activity, the definition of principles and methods of modern audit. Author of the article made a comparison kinds of audit activity in the Russian Federation with an emphasis on supporting and other audit services. A comparative analysis revealed significant problems audit development arising in the provision of different types of audit services. Here they are. Problem 1: imprecise terminology for certain types of services (for example, for other services). Problem 2: the lack of standards of auditing activities for other services. Prob­lem 3: the unclear division of the concepts of "reasonable level of confidence" and "limited level of confidence". Prob­lem 4: the difference options description purposes. Issue 5: the change in the composition of ethical principles in the provision of related services. Problem 6: the expansion of the range of action of the auditor through the application of other sciences (development of an interdisciplinary approach). Issue 7: imprecise boundaries types of audit opinions on the financial (accounting) statements and conclusions on the Review. As a result, identify problems associated with audit and other services, the author offers possible solutions. The described embodiments are based on the modern theory of auditing and international auditing standards. Solving Prob­lems 1, 2, 4, 5, 7 seems to change of Russian auditing standards. Problem 3 involves in-depth study of communication "calculated" areas of audit, for example, risk, materiality, errors. Author's offers on the issue of 6 are summarized in Table. They define the options for extending audit techniques through an interdisciplinary approach. Gradual solution of these problems will contribute not only to the development of the theory of the audit, but also improving the effectiveness of audit services.