SCIENTIFIC BASIS FOR THE DEVELOPMENT OF INTRAFIRM AUDITING STANDARDS
Abstract and keywords
Abstract (English):
The article considers the methodological issues in-house development of auditing standards – the purpose, objectives, object, method, logic, methodology, legal and regulatory framework, and the need for the practical importance of the development of internal auditing standards.

Keywords:
audit, audit activities, and other services related to the audit activity, the formation of auditing standards, quality control audit services, quality management auditing services
References

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

2. Pravilo (standart) auditorskoy deyatel´nosti «Trebovaniya, pred´´yavlyaemye k vnutrennim standartam auditorskikh organizatsiy», odobrennye Komissiey po auditorskoy deyatel´nosti pri Prezidente RF 20 oktyabrya 1999 goda (protokol № 6).

3. Proekt Polozheniya o priznanii dokumentov mezhdunarodnykh standartov audita dlya primeneniya na territorii Rossiyskoy Federatsii (proekt odobren Sovetom po auditorskoy deyatel´nosti 17 dekabrya 2013 goda, protokol № 11).

4. Loseva N.A. Formirovanie i razvitie auditorskoy deyatel´nosti v Rossii / N. Loseva, I. Prokhorov. Auditor. - 2013. - № 9. - S. 21.

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

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