COMPARISON OF FEDERAL AUDITING STANDARDS AND ISA. AUDIT EVIDENCE
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 part of obtaining audit evidence required in an audit of financial statements.

Keywords:
standards, audit evidence, audit sampling, auditor, comparative analysis, financial statements
References

1. FSAD 7/2011. Federal´nyy standart auditorskoy deyatel´nosti. Auditorskie dokazatel´stva. Utverzhden Prikazom Minfina Rossii ot 16 avgusta 2011 goda № 99n.. Rossiyskaya gazeta. - 2011. - № 234.

2. International Standard on Auditing ISA 500. Audit Evidence. 2013 Edition, Vol. I. - ISBN: 978-1-60815-152-3.

3. Postanovlenie Pravitel´stva RF ot 23 sentyabrya 2002 goda № 696 (red. ot 22.12.2011) «Ob utverzhdenii federal´nykh pravil (standartov) auditorskoy deyatel´nosti».

4. Handbook on International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. 2013 Edition, Vol. I. - ISBN: 978-1-60815-152-3.

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