Internal standards of audit activity «The concept of the activities of auditing organization and the goal of developing internal standards»

Loseva N.

doi:doi:10.12737/12814

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Internal standards of audit activity «The concept of the activities of auditing organization and the goal of developing internal standards»

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INTERNAL STANDARDS OF AUDIT ACTIVITY «THE CONCEPT OF THE ACTIVITIES OF AUDITING ORGANIZATION AND THE GOAL OF DEVELOPING INTERNAL STANDARDS»

Journal: AUDITOR № 23 , 2014

Rubrics: THEORY AND PRACTICE OF AUDIT

Loseva N. ¹

Author and publication information

Authors:

1. Sergiev Posad Humanities Institute (Vice-Rector for Teaching and Guiding)

Type:

Article

DOI:

https://doi.org/10.12737/12814

Pages:

from 16 to 23

Status:

Published

Received:

18.08.2015

Accepted:

18.08.2015

Published:

18.08.2015

Language:

Russian

Keywords:

federal auditing standards, international auditing standards, internal standards of auditing, monitoring and ensuring the quality of audit services

Abstract and keywords

Abstract (English):
The article deals with internal standards of auditing, concept of operations of the audit organization, content audits and auditing, quality control, audit services, the need to develop internal standards, their classification and composition.

Keywords:
federal auditing standards, international auditing standards, internal standards of auditing, monitoring and ensuring the quality of audit services

References

1. Federal´nyy zakon «Ob auditorskoy deyatel´nosti» ot 30 dekabrya 2008 goda № 307-FZ.

2. Federal´nye standarty auditorskoy deyatel´nosti. Utverzhdeny prikazami Minfina RF v 2010-2011 gody.

3. Federal´nye pravila (standarty) auditorskoy deyatel´nosti. Utverzhdeny postanovleniyami Pravitel´stva RF v 2002-2008 godakh.

4. Kodeks professional´noy etiki auditorov (odobren Sovetom po auditorskoy deyatel´nosti 22 marta 2012 goda, protokol № 4).

5. Pravila nezavisimosti auditorov i auditorskikh organizatsiy (odobreny Sovetom po auditorskoy deyatel´nosti 20 sentyabrya 2012 goda, protokol № 6).

6. Loseva N.A. Federal´nyy standart auditorskoy deyatel´nosti «Kontrol´ kachestva vypolneniya zadaniy po auditu» / N.A. Loseva. Auditor. - 2012. - № 10. - S. 24-27.

7. Loseva N.A. Kachestvo auditorskikh uslug v sovremennykh usloviyakh (teoriya, metodologiya, praktika) / N.A. Loseva. Monografiya. - Izdatel´stvo LAP LAMBERT Academic Publishing, 2012. - 340 c.

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