Perm', Perm, Russian Federation
In this paper, the content of the new commented upon edition of the International Standard on Auditing 610 number «Using the results of the work of internal auditors.»
international auditing standards, internal audit, audit risk, confidence (reliability)
1. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. 2012 edition. Parts I and II / International Federation of Accountants. URL: http://www.ifac.org. Data obrashcheniya: 01.09.2012.
2. Federal´nyy zakon ot 30.12.08 № 307-FZ «Ob auditorskoy deyatel´nosti».
3. Postanovlenie Pravitel´stva RF ot 23.09.02 № 696 «Ob utverzhdenii federal´nykh pravil (standartov) auditorskoy deyatel´nosti».
4. Sheshukova, T.G. Mezhdunarodnye standarty audita: ucheb. posobie / T.G. Sheshukova, M.A. Gorodilov. – Perm´: Izd-vo Perm. gos. nats. issled. un-ta, 2012.
5. International Standard on Auditing № 610 (Revised 2013) «Using the Work of Internal Auditors» and Related Conforming Amendments: Final Pronouncement. March 2013. URL: www.ifac.org. Data obrashcheniya: 15.05.2013.
