Standardization of audit in the Russian Federation and its prospects

Автор: Aliyev A.K.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 1-1 (56), 2019 года.

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This article contains questions on the standardization of auditor ' s activities in the Russian Federations. The provisions of legislation, which regulate auditing activities in the Russian Federations and establish the procedure of auditing standards, have been analyzed. The problems connected with the transition from the three-level system of the audit standards in the Russian Federations to the two-level have been considered. Tendencies and perspectives of standardization of audit in the Russian Federations in connection with the transition to international standards have been identified.

Standards of auditor '' s activities, audit, standardization of audit, audit organizations, international standards on auditing, individual auditors

Короткий адрес: https://sciup.org/140241313

IDR: 140241313

Список литературы Standardization of audit in the Russian Federation and its prospects

  • Zharylgasova B.T. General recommendations on the development of internal standards of auditing//Audit statements. -2013. -№ 12. -p. 18 -23.
  • Slobodnyak I.A., Laryunina E.V. Standardization of auditing//Financial Bulletin. -2015. -№ 1. -p.25-32
  • Knyazeva N.V. Internal rules of auditing//Audit statements. -2015. -№ 9. -С.11-15.
  • Shurchkova I.B. The generalized model of a multi-level system of audit activity//Auditor -2013. -№ 3. -P.28-37.
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