INTERNATIONAL STANDARD ON AUDITING № 610 «USING THE WORK OF INTERNAL AUDITORS»: NEW EDITION
Abstract and keywords
Abstract (English):
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.»

Keywords:
international auditing standards, internal audit, audit risk, confidence (reliability)
References

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.

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