Formation and Development of the St. Petersburg (Leningrad) Audit School
https://doi.org/10.26794/2408-9303-2023-10-2-73-83
Abstract
The work is devoted to the study of the formation and development of auditing in Leningrad and St. Petersburg, from the end of the 20th century until now. The main task of the authors is to assess the role of the St. Petersburg School of Audit in the development of the financial control system in the USSR and Russia, as well as the influence of individual scientists on the formation of the St. Petersburg Audit. The study summarized the data from numerous scientific sources, identified scientists, practitioners and public figures of Leningrad and St. Petersburg, who contributed to the formation of the audit. The paper establishes the sequence of events of the 20th century that led to the formation of audit in Russia, it also considers the development of the scientific school of audit in St. Petersburg. The activities of such professional associations of St. Petersburg accountants and auditors as the Leningrad Club of Accountants, NP Auditor’s Board of St. Petersburg, the North-Western Territorial Institute of Accountants, and the Association of Accountants of Russia have been studied. A separate emphasis is placed on the history of the creation of auditing firms in St. Petersburg.
About the Authors
S. М. Bychkova
Saint-Petersburg State Agrarian University
Russian Federation
Russian Federation
Svetlana М. Bychkova - Dr. Sci. (Econ.), Prof., Honoured Worker of Higher Education of the Russian Federation, Professor at the Department of Economics and Accounting, Chair of Management Economics in Agribusiness
St. Petersburg
Zh. V. Mikhailova
Emperor Alexander I St. Petersburg State Transport University
Russian Federation
Russian Federation
Zhanna V. Mikhailova - Cand. Sci. (Econ.), Lecturer in the Accounting and Auditing Department of the Emperor Alexander I
St. Petersburg
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Review
For citations:
Bychkova S.М., Mikhailova Zh.V. Formation and Development of the St. Petersburg (Leningrad) Audit School. Accounting. Analysis. Auditing. 2023;10(2):73-83. (In Russ.) https://doi.org/10.26794/2408-9303-2023-10-2-73-83
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