Problems of international standards of auditing application in Russia

The article presents an overview of the International Standards of Auditing, their structure and content. In addition, the article features of Russia's transition to the application of international auditing standards in view of the established Government RF Resolution №576 of the order of recognition of certain standards. The author considers differences in contents the international standards of audit and federal standards of auditor activity, notes their features. In the conclusion of the presented work the conclusion is drawn that auditors will be guided in the activity not by habitual national, but already international standards of audit.