Moskva, Moscow, Russian Federation
The article analyzes the impact of global crises on the transformation of the value of audit as a type of activity, which subsequently significantly transformed the methodology of audits
audit, crisis, international auditing standards, international financial reporting standards, financial reporting
1. Adams R. Osnovy audita. Per. s angl. Sokolov Ya.V., red. M.: YuNITI; 1995. 398 s.
2. Arabyan K.K. Konceptual'nye osnovy teorii audita. Auditor. 2017;8:16-27.
3. Arens E.A., Lobbek Dzh.K. Audit. Per. s angl.- M.: Finansy i statistika; 1995. 560 s.
4. Baranov P. P. Nauchnoe nasledie Teodora Limperga: istoki mezhdunarodnyh standartov audita. Mezhdunarodnyy buhgalterskiy uchet. 2014;28:15-20.
5. Gutcayt E. M. Auditorskaya proverka s poziciy teoriy prinyatiya resheniya v usloviyah neopredelennosti. Auditorskie vedomosti. 2001;8:54-61.
6. Dicksee L.R. Auditing: A practical manual for auditors. London: Gee and Co.; 1892. 1110 p
7. Sheremet A.D. Reformirovanie buhgalterskogo ucheta i audita v sootvetstvii s mezhdunarodnymi standartami. Auditorskie vedomosti. 2006;8:4-12.