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Home / Journals / Auditor / Volume 4 Issue 2 / Philosophy of International Standards of Auditing in the Theory and Practice of Russian Audit
Philosophy of International Standards of Auditing in the Theory and Practice of Russian Audit
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Citations:

PHILOSOPHY OF INTERNATIONAL STANDARDS OF AUDITING IN THE THEORY AND PRACTICE OF RUSSIAN AUDIT
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Loseva N. 1
Authors:
1.  Sergiev Posad Humanities Institute ( Vice-Rector for Teaching and Guiding)

Type:
Article
DOI:
https://doi.org/10.12737/article_5a8d6644d6b371.64750276
Pages:
from 22 to 28
Status:
Published
Received:
21.02.2018
Accepted:
19.03.2018
Published:
19.03.2018
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
international audit standards, the structure of ISAs, the Code of Professional Ethics of Accountants, the Concept of Audit Quality, and the assurance of the quality of audit services in Russia.
Abstract and keywords
Abstract (English):
The article examines the structure of the international audit standards and the Audit Quality Concept developed by the IAASB, the factors and conditions for ensuring the quality of audit services in Russian auditing practice.

Keywords:
international audit standards, the structure of ISAs, the Code of Professional Ethics of Accountants, the Concept of Audit Quality, and the assurance of the quality of audit services in Russia.
Text

Международные стандарты аудита (МСА) применяются в России с 2017 г. Понимание и осознание положений МСА возможно по истечении более длительной практики применения, в настоящее время можно говорить об основных концепциях, категориях, принципах и требованиях МСА, формирующих философию международного аудита.

References

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3. Prikaz Minfina Rossii ot 24.10.2016 № 192n «O vvedenii v deystvie mezhdunarodnyh standartov audita na territorii Rossiyskoy Federacii».

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7. 49_Structure_of_IAASB_Pronouncements: www.minfin.ru — oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii.

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10. Gutcayt E.M. Audit: koncepciya, problemy, effektivnost', standarty. — M.: Elit 2000, YuNITI-DANA, 2003. — 400 s.

11. Loseva N.A. Kachestvo auditorskih uslug v sovremennyh usloviyah (teoriya, metodologiya, praktika): monografiya. — Izdatel'stvo LAP LAMBERT Academic Publishing, 2012. — 340 c.; www.lappublishing.com

12. Loseva N.A. Mezhdunarodnye standarty audita i ocenka kachestva auditorskih uslug // Auditor. — 2017. — № 1. — S. 37–45.

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