AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Authors:
1.
Peter the Great Saint-Petersburg Polytechnic University
(Graduate school of industrial economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
Type:
ISBN:
978-5-16-013807-7
ISBN-online:
978-5-16-106485-6
Status:
In work
Language:
Russian, English
Quantity of pages:
413
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The textbook presents theoretical and practical material on auditing. The issues of normative legal regulation and organization of audit activity in Russia are considered, the material on audit planning, techniques and methods of audit is presented and is brought into full compliance with the requirements and recommendations of international standards of audit, which entered into force in the territory of the Russian Federation from 01.01.2017. and also in accordance with the requirements of legislative and regulatory acts on accounting, taxation, civil and labor law as of 01.01.2018. It corresponds to the Federal state educational standard of higher education of the last generation. Designed for auditors, accountants, students of economic universities, persons receiving a second higher education, as well as for those who are certified and improve their skills.
The textbook presents theoretical and practical material on auditing. The issues of normative legal regulation and organization of audit activity in Russia are considered, the material on audit planning, techniques and methods of audit is presented and is brought into full compliance with the requirements and recommendations of international standards of audit, which entered into force in the territory of the Russian Federation from 01.01.2017. and also in accordance with the requirements of legislative and regulatory acts on accounting, taxation, civil and labor law as of 01.01.2018. It corresponds to the Federal state educational standard of higher education of the last generation. Designed for auditors, accountants, students of economic universities, persons receiving a second higher education, as well as for those who are certified and improve their skills.
