COMPARATIVE ANALYSIS OF THE FEDERAL AUDITING STANDARDS AND ISA. GENERAL PRINCIPLES FOR AUDITING
Abstract and keywords
Abstract (English):
The article presents a comparative analysis of the Federal Auditing Standards’ and International Standards’ on Auditing provisions in the part of the general principles of the audit of financial statements.

Keywords:
standards, audit principles, audit objectives, auditior, comparative analysis, financial statements
References

1. Federal´nyy zakon ot 30.12.2008 g. №307-FZ «Ob auditorskoy deyatel´nosti». Rossiyskaya gazeta, №267, 31.12.2008.

2. Federal´noe pravilo (standart) auditorskoy deyatel´nosti FPSAD №1 «Tsel´ i osnovnye printsipy audita finansovoy (bukhgalterskoy) otchetnosti». – V red. Postanovleniya Pravitel´stva Rossii ot 04.10.2004 g. №532.. Rossiyskaya Biznes-gazeta, №40, 19.10.2004.

3. Federal´noe pravilo (standart) auditorskoy deyatel´nosti FPSAD №12 «Soglasovanie usloviy provedeniya audita». – V red. Postanovleniya Pravitel´stva Rossii ot 04.10.2004 g. №532.. Rossiyskaya Biznes-gazeta, №40, 19.10.2004.

4. International Standard on Auditing ISA 200. Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. 2013 Edition, Vol. I. – ISBN: 978-1-60815-152-3.

5. International Standard on Auditing ISA 210. Agreeing the terms of Audit Engagements. 2013 Edition, Vol. I. – ISBN: 978-1-60815-152-3.

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