Th e article discusses the new current version of the international auditing standards, introduced in early 2019 in Russia, changes, amendments, defi nitions and further directions in the development of ISA.
international standards of audit, changes, defi nitions, quality of audit, strategy of development of international standards of audit
1. Federal'nyy zakon ot 30.12.2008 №307-FZ «Ob auditorskoy deyatel'nosti» (v red. Federal'nogo zakona ot 23.04.2018 № 112-FZ)
2. Mezhdunarodnyy standart audita 200 "Osnovnye celi nezavisimogo audi-tora i provedenie audita v sootvetstvii s Mezhdunarodnymi standartami audita" ( Prikaz Minfina Rossii ot 9 yanvarya 2019 g. №2n);
3. Ministerstvo finansov RF: Informacionnoe soobschenie 22 fevralya 2019 g. № IS-audit-28
4. Loseva N.A. «Kachestvo auditorskih uslug i trebovaniya mezhdunarodnyh standartov audita». // Auditor, 2018, №11 , s.20-24
5. https://www.minfin.ru/ru/perfomance/audit/basics/ -oficial'nyy sayt Mini-sterstva finansov RF
6. https://www.ifac.org/publications-resources/ifac-smp-committee-comment-letter-iaasbs-proposed-strategy-2020-2023-and-work - oficial'nyy sayt Mezhdunarodnoy federa-cii buhgalterov
7. http://auditor-sro.org/activity/mfb_ifac/news_mfb/ - oficial'nyy sayt SRO Associaciya «Sodruzhestvo»
