COMPARATIVE ANALYSIS OF FEDERAL AUDITING STANDARDS ACTIVITIES AND ISA. QUALITY CONTROL OF AUDIT FIRMS
Abstract and keywords
Abstract (English):
The article presents a comparative analysis of the provisions of the Federal Auditing Standards and International Standards on Auditing in the quality control of the work of auditing organizations.

Keywords:
standards, quality control, quality control system, auditing organizations, comparative analysis
References

1. Ob auditorskoy deyatel´nosti [Tekst] : feder. zakon ot 30 dek. 2008 g. №307-FZ. Rossiyskaya gazeta. – 2008. – 31 dek.

2. Vnutrenniy kontrol´ kachestva audita [Elektronnyy resurs] : feder. pravilo (standart) auditorskoy deyatel´nosti FPSAD №7 : utv. postanovleniem Pravitel´stva RF ot 4 iyulya 2003 g. №405 (v red. ot 22 iyulya 2008 g.). Dostup iz sprav.-pravovoy sistemy «Konsul´tantPlyus».

3. Kontrol´ kachestva uslug v auditorskikh organizatsiyakh [Elektronnyy resurs] : feder. pravilo (standart) auditorskoy deyatel´nosti FPSAD №34 : utv. postanovleniem Pravitel´stva RF ot 22 iyulya 2008 g. №557. Dostup iz sprav.-pravovoy sistemy «Konsul´tantPlyus».

4. Osnovnye printsipy federal´nykh pravil (standartov) auditorskoy deyatel´nosti, imeyushchikh otnoshenie k uslugam, kotorye mogut predostavlyat´sya auditorskimi organizatsiyami i auditoram [Elektronnyy resurs] : feder. pravilo (standart) auditorskoy deyatel´nosti FPSAD №24 : utv. postanovleniem Pravitel´stva RF ot 25 avg. 2006 g. №523. Dostup iz sprav.-pravovoy sistemy «Konsul´tantPlyus».

5. Gaydarov K.A. Sravnitel´nyy analiz pravil i trebovaniy k sistemam kontrolya kachestva, ustanovlennykh mezhdunarodnymi standartami audita i federal´nymi pravilami (standartami) auditorskoy deyatel´nosti [Elektronnyy resurs] / K.A. Gaydarov. Rezhim dostupa: http://www.consultingb2b. ru.

6. International auditing and assurance standards board. Handbook of international quality control. Auditing, review, other assurance, and related services pronouncements. 2013 Edition, Vol. 1.

7. International auditing and assurance standards board. Handbook of international quality control. Auditing, review, other assurance, and related services pronouncements. 2013 Edition, Vol. 2.

Login or Create
* Forgot password?