employee
Pushkin, St. Petersburg, Russian Federation
The article reveals the categories of quality in the audit in the context of the institutional purpose of the audit activities and existing institutional problems. Defined entities that are interested in a financial audit of financial statements, as well as the requirements for audit quality relevant stakeholders. The interrelation of the accounting, auditing and audit quality control and determined the structure of the quality of accounting financial information. The features of the perception of audit quality and the criteria for such perceptions as to consumption of audit services, and from a position of already rendered auditing services.
audit of financial statements, audit services, audit quality, intended users of the professional opinion of the auditor, requirements for quality audit, necessary quality level, a sufficient level of quality, confidence in quality, sufficient appropriate audit evidence
1. GOST ISO 9000-2011. «Mezhgosudarstvennyy standart. Sistemy menedzhmenta kachestva. Osnovnye polozheniya i slovar´» (vveden v deystvie Prikazom Rosstandarta ot 22.12.2011 №1574-st).
2. P. Berger, T. Lukman. Sotsial´noe konstruirovanie real´nosti: Per. s angl. E. Rutkevich. - M.: Medium.- 1995.
3. Bychkova S.M. Dokazatel´stva v audite / S. M. Bychkova. - M.: Finansy i statistika, 1998. - 176 s.
4. Osnovy audita: Uchebnik / S.M. Bychkova, A.V.Gazaryan, G.I. Kozlova i dr. / Pod red. prof. Ya.V. Sokolova. - M. : Bukhgalterskiy uchet, 2000.- 456 s.
5. Institutsional´naya ekonomika: novaya institutsional´naya ekonomicheskaya teoriya: Uchebnik / Pod obshchey red. d.e.n., prof. A.A. Auzana. - M.:INFRA - M, 2010. - 416 s. (s. 13).
6. Rolz Dzh. Teoriya spravedlivosti. Novosibirsk: Izd-vo Novosibirskogo un-ta, 1995.
7. Institutsional´naya ekonomika: Uchebnik / Pod obshch. red. A. Oleynika. - M. : INFRA-M, 2007. - 704 s.
8. Upravlenie kachestvom uslug: Uchebnoe posobie / E.A. Gorbashko, S.K. Rozanova, T.G. Stefanova, A.Yu.Kurochkina, S.Yu. Minakov, V.G. Kurganov / Pod. red. E.A. Gorbashko. - SPb.: Izd-vo SPbGUEF, 2002. - 126 s.
9. Fukuyama F. Doverie : [sotsial´nye dobrodeteli i put´ k protsvetaniyu ] /Frensis Fukuyama / Per. s angl. D. Pavlovoy i dr. poslesl. D. Travina, k.e.n.]. - M. : AST AST Moskva, 2008. - 730.
10. Glossary of Terms of ISA (2013).
11. ISA 200 «Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing» (2013), p. 11.
12. International Framework for Assurance Engagements (2013).
