Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Stages and value of standardization in system of the standard-legal regulation of auditor activity in the Russian Federation
Available online: 9 September 2011 Subject Heading: AUDITOR ACTIVITY JEL Classification:
Existence of the international standards of audit (МСА) creates in the Russian Federation some kind of double system of standards. The one side, there is no state requirement to observe position МСА, and with another - objectively developing situation in the market is that the auditor organizations which couldnot provide quality and the maintenance of works according to МСА, lose any chances of participation in competitive struggle for consumers of auditor services. In the article are considered prospects of rapprochement of domestic and international systems of auditor standards and place of МСА in system of standard regulation of auditor activity in the Russian Federation currently. Keywords: auditor standards, integration, requirements to audit, adaptation, place IAASB in the Russian Federation |
ISSN 2311-9381 (Online)
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