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AUDIT OF YESTERDAY, TODAY AND TOMORROW
Arabyan Knarik 1
Authors:
1.  Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) (Department of Public Administration and Public Policy, Associate Professor)

Moskva, Moscow, Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/12840
Pages:
from 15 to 20
Status:
Published
Received:
25.12.2014
Accepted:
25.12.2014
Published:
25.12.2014
Language:
Russian
Keywords:
audit, audit activities, statements, non-financial information
Abstract and keywords
Abstract (English):
The article deals with issues related to research in the field of generalization of existing audit types and tries to systematize them for various reasons contributing to their ordering.

Keywords:
audit, audit activities, statements, non-financial information
References

1. Federal´nyy zakon «O Schetnoy palate Rossiyskoy Federatsii» ot 5 aprelya 2013 goda № 41-FZ.

2. Federal´nyy zakon «Ob auditorskoy deyatel´nosti» ot 30 dekabrya 2008 goda № 307-FZ.

3. Federal´nyy zakon «O bukhgalterskom uchete» ot 6 dekabrya 2011 goda № 402-FZ.

4. Federal´nyy standart auditorskoy deyatel´nosti (FSAD 8/2011) «Osobennosti audita-otchetnosti, sostavlennoy po spetsial´nym pravilam».

5. SFK 104. «Provedenie audita effektivnosti ispol´zovaniya gosudarstvennykh sredstv» (vmeste s «Poryadkom deystviy v protsesse organizatsii i provedeniya audita effektivnosti»), utv. resheniem Kollegii Schetnoy palaty RF, protokol ot 9 iyunya 2009 № 31K (668).

6. Arabyan K.K. Ot problem k perspektivam / K.K. Arabyan. - Audit. - 2012. - № 4.

7. Ofitsial´nyy sayt Ministerstva finansov RF. - www.minfin.ru.

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