Transformation of Value Attitudes in the Russian Audit Market: Current State and Development Prospects

Purpose: to conduct a comprehensive analysis of the current state of the Russian audit services market in the period 2021–2025, identify systemic problems in its development, and determine promising directions for state and professional policy. Methods: the study employed methods of synthesis and systematization of information, as well as comparative and structural-logical analysis to assess the institutional aspects of the functioning of self-regulatory organizations and workforce dynamics. Results: research has documented a number of persistent negative trends in the Russian audit market, including staff shortages, institutional imbalances in the activities of a single self-regulatory organization, as well as price dumping and the formation of demand for formal auditing. Practical significance: identification of key market problems and development of proposals for their solution on this basis. The recommendations formulated can be used to improve the quality of audit services in the long term.