employee from 01.01.1998 to 01.01.2019
Russian Federation
employee from 01.01.2014 to 01.01.2019
Penza, Russian Federation
employee
Russian Federation
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
BBK 6505 Управление экономикой. Экономическая статистика. Учет. Экономический анализ
Th e article presents the results of the analysis of practical issues of regulation of the activities of the internal audit service and increasing the importance of using for draft ing internal audit procedures working documents developed in accordance with the requirements of the International Standards on Auditing.
internal audit, control, auditor’s working papers, audit procedures, International Standards on Auditing (ISA)
1. Federal'nyy zakon ot 30.12.2008 № 307-FZ «Ob auditorskoy deyatel'nosti».
2. Mezhdunarodnyy standart audita MSA 230 «Auditorskaya dokumentaciya».
3. Mezhdunarodnyy standart audita MSA 530 «Auditorskaya vyborka».
4. Mezhdunarodnye osnovy professional'noy praktiki vnutrennego audita (MOPP VA) // Institut vnutrennih auditorov (SShA) - 2017.
5. Kryshkin O.V. Nastol'naya kniga po vnutrennemu auditu. Riski i biznes-processy. - M. : Al'pina Pablisher, 2019. - 478 s.
6. Velizhanskaya T. Organizaciya sluzhby vnutrennego audita s nulya. Prak-ticheskiy opyt [Elektronnyy resurs]. - URL: https://www.audit-it.ru/articles/audit/a105/985471.html.
7. Standarty vnutrennego audita i metodicheskie dokumenty dlya vnutrennego auditora [Elektronnyy resurs]. - URL: https://www.audit-it.ru/articles/audit/a104/979299.html - 2019.
8. Egorova Yu.A. Audit ocenochnyh znacheniy // Buhgalterskiy uchet, analiz, audit i nalogooblozhenie: problemy i perspektivy: sbornik statey VI Vserossiyskoy nauchno-prakticheskoy konferencii MNIC PGAU. - Penza : RIO PGAU, 2018. - S. 67-71.
