About main changes in the regulation of audit activity in Russia

This article examines the economic problems of auditing, which has developed both in connection with the difficult epidemiological situation in the country, and in the introduction of amendments to the federal law «On auditing». The main opportunities for expanding audit and consulting services performed by audit companies are characterized as a factor in the economic stabilization of audit activity in Russia. The issues of expanding the powers of a self-regulatory organization of auditors in regulating the identification of contradictions in actions and procedures for determining the risk of factors influencing the independence of the auditor during the provision of both audit and consulting services were touched upon.