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International Accounting
 

Development of standardization of audit activity

Vol. 16, Iss. 17, MAY 2013

Available online: 13 May 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Udalov A.A. Graduate Student, the Rostov State Economic University
Udalov43@gmail.com

In the article the description of development of standardization of audit activity is provided. The history of development and formation of audit standards and their subsequent transformation to various groups is considered. Comparative characteristics of groups of auditor standards in various countries are presented.

Keywords: standardization of audit activity, group of standards of audit, International standards of audit, Federal rules (standards) of audit activity

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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