ARTEMOVA YULIA YURYEVNA

The article examines the state of the audit services market in Russia over the past three years. The author highlights the most important and relevant problems, such as dumping, the unattractive nature of the profession itself, the insufficient level of quality of service provision, and a decrease in income. The work reflects the factors that have the greatest impact on the activities of audit organizations, examines the possibilities for solving existing problems, and proposes measures to improve regulation in this area. In Russia, the market for audit services tends to enlarge its participants. Small companies face a choice when they must either join big enterprises or leave the market. The number of audit organizations and certified auditors is constantly declining. Since organizations limit their audit costs, audit companies reduce the cost of services they provide to retain their clients or acquire new ones. Currently, such price dumping is becoming large-scale. Another problem is the decline in the prestige of the profession. The lack of prospects in this area directly affects the decrease in the number of qualified specialists in the audit services market. Low demand for services has the greatest impact on audit organizations and individual auditors.