PRINCIPLES AND METHODS OF AUDITING AS ELEMENTS OF AUDIT THEORY
Abstract and keywords
Abstract (English):
The article discusses the need to develop audit theory in the context of a crisis in auditing activities. The principles of auditing and methods of conducting audits are being systematized.

Keywords:
audit, audit activity, audit principles, audit methods
References

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

2. Federal'nyy Zakon ot 6 dekabrya 2011 goda № 402-FZ «O buhgalterskom uchete»

3. Prikaz Minfina Rossii ot 16.10.2023 № 166n «O vvedenii v deystvie mezhdunarodnyh standartov audita na territorii Rossiyskoy Federacii i o priznanii utrativshimi silu otdel'nyh polozheniy prikaza Ministerstva finansov Rossiyskoy Federacii ot 9 yanvarya 2019 g. № 2n»

4. Prikaz Minfina RF №23n ot 22.02.2022 g. Programma Razrabotki federal'nyh standartov buhgalterskogo ucheta na 2022-2026 gg.

5. Arabyan K.K. Konceptual'nye osnovy razvitiya rossiyskogo audita v sisteme finansovogo kontrolya. Monografiya / K.K. Arabyan. - M.: Pervoe ekonomicheskoe izdatel'stvo, 2023.

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