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Methodological and conceptual foundations of Standardization audit activitiesin Russia
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METHODOLOGICAL AND CONCEPTUAL FOUNDATIONS OF STANDARDIZATION AUDIT ACTIVITIESIN RUSSIA
Drachena I.
Suglobov Aleksandr 2
Muzalev Sergey 3
Authors:
2.  Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit, Professor)
from 01.01.2016 to 01.01.2020
Balashiha, Moscow, Russian Federation
3.  Financial University under the Government of the Russian Federation (Department of Business Analytics, associate Professor)
employee from 01.01.2013 until now

Lyubercy, Moscow, Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/12839
Pages:
from 3 to 14
Status:
Published
Received:
25.12.2014
Accepted:
25.12.2014
Published:
25.12.2014
Language:
Russian
Keywords:
audit activities, auditing standards, International Standards on Auditing, audiing practices
Abstract and keywords
Abstract (English):
The article deals with the methodological and conceptual basis of standardization of audit activity in Russia, a comparison of national standards with international standards n Auditing (ISA) and the urgency of the irapplication n the national audit practice.

Keywords:
audit activities, auditing standards, International Standards on Auditing, audiing practices
References

1. Gorodilov M. A. Razvitie sistemy normativno-pravovogo regulirovaniya auditorskoy deyatel´nosti v Rossiyskoy Federatsii / M.A. Gorodilov. - M.: Finansy i kredit, 2009. - 480 s.

2. Imameeva R. A. Mezhdunarodnye standarty audita i ikh adaptatsiya v rossiyskikh usloviyakh / R.A. Imameea / Dissertatsiya na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk. - Moskva, 2008.

3. Pimenov D. M. Standartizatsiya audita v Rossii: problemy i tendentsii / D.M. Pimenov. Vestnik Moskovskogo universiteta MVD Rossii. - 2011. - № 4. - S. 110 - 122.

4. Suglobov A. E. Standartizatsiya auditorskoy deyatel´nosti v Rossii / A.E. Suglobov. Mezhdunarodnyy bukhgalterskiy uchet. - 2006. - № 3.

5. Suglobov A. E. Analiz adaptatsii v sistemu normativno-pravovogo regulirovaniya auditorskoy deyatel´nosti Rossiyskoy Federatsii mezhdunarodnykh standartov audita / A.E. Suglobov, D.M. Pimenov. Mezhdunarodnyy bukhgalterskiy uchet. - M., 2011. - № 11 (161). - S. 51-63.

6. Suglobov A. E. Adaptatsiya mezhdunarodnykh standartov audita: sostoyanie i problemy / A.E. Suglobov, S.V. Mikhaylov. Auditor. - M., 2010. - № 3. - S. 23- 32.

7. Ofitsial´nyy sayt auditorskoy kompanii «As-audit». - http://www.as-audit.ru.

8. Ofitsial´nyy sayt Mezhdunarodnoy federatsii auditorov. - http://www.ifac.org.

9. Ofitsial´nyy sayt Minfina RF. - http://www1.minfin.ru

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