Prospects and problems of implementation international standards on auditing

The article is devoted to the importance of introducing international audit standards for both the member countries of the International Federation of Accountants in principle and for Russia in particular. The main differences between the federal rules of auditing standards (FPSAD) and the International Standards on Auditing (ISA) are examined in the article. The existing problems of introduction of international audit standards in Russia are singled out and possible ways of their solution are offered.