International Accounting

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
Google Scholar

Online available



Cyberleninka (12 month OA embargo)

Special aspects of the use of the expert's work in the accounts auditing

Vol. 22, Iss. 11, NOVEMBER 2019

Received: 5 November 2019

Received in revised form: 7 November 2019

Accepted: 8 November 2019

Available online: 15 November 2019

Subject Heading: AUDIT ACTIVITY

JEL Classification: М42

Pages: 1285–1299

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Radbil' T.B. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Yumatov V.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation

ORCID id: not available

Subject This article examines the problems and aspects related to the auditor's responsibility in attracting an expert during the audit of the accounting financial statements, as well as the requirements for the expert and the expert's opinion.
Objectives The article aims to investigate the procedure of attracting an expert by the auditor, clarify the types of expert studies and the relationships between the auditor and the expert.
Methods For the study, we used the methods of comparative analysis, systematization, induction, and deduction.
Results The article clarifies the procedures for commissioning and execution of expert studies, their types that may be required when conducting independent audit of accounting financial statements, including the handwriting and linguistic examinations.
Conclusions and Relevance One of the objectives of the auditing activity is to formulate an opinion on the going concern of the entity under audit. The continuation of an organization's activities often depends on a variety of factors, including the technological, technical, financial, legal, and other ones, which the auditor, being a non-expert, cannot assess objectively. In this case, an expert examination is required. It helps the auditor form the opinion. The results of the study can be applied in the theory and practice of accounts auditing.

Keywords: audit work, expert examination, expert's opinion, allocation of responsibility


  1. Lee Teck-Heang, Azham Md. Ali. The Evolution of Auditing: An Analysis of the Historical Development. Journal of Modern Accounting and Auditing, 2008, vol. 4, no. 12, pp. 1–8. URL: Link
  2. Ishchenko O.V., Berlin S.I., Petrov D.V. [The history of International Audit Standards and International Financial Reporting Standards]. Vestnik Akademii znanii = Bulletin of the Academy of Knowledge, 2014, no. 4, pp. 14–18. (In Russ.)
  3. Baranov P.P. [Theodor Limperg's scientific heritage: Sources of the International Standards of Auditing]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 28, pp. 15–20. URL: Link (In Russ.)
  4. Khakimov A.L. [Further reform of audit activity in Uzbekistan in accordance with International Auditing Standards]. European Science, 2017, no. 1, pp. 35–40. URL: Link (In Russ.)
  5. Davidovich N., Vasyuk A. [A comparative analysis of the International Standards on Auditing and national audit principles of the Republic of Belarus]. Organizatsionno-pravovye aspekty innovatsionnogo razvitiya APK, 2016, no. 1, pp. 301–306. (In Russ.)
  6. Rakhimov G.M., Tuliev M.S. [Methodological problems of audit and audit activity in Tajikistan and the ways to address them]. Izvestiya Issyk-Kul'skogo foruma bukhgalterov i auditorov stran Tsentral'noi Azii, 2017, no. 3, pp. 394–401. (In Russ.)
  7. Serebryakova T.Yu. [International Standards on Auditing as an object of research]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 42, pp. 50–64. URL: Link (In Russ.)
  8. Baranov P.P., Zhukov S.P., Kiz' V.V. et al. [The need to develop a new audit activity concept in the Russian Federation]. Audit, 2019, no. 4, pp. 33–35. URL: Link (In Russ.)
  9. Kochinev Yu.Yu., Ashraff A. [Prospects for standardization of audit in the Russian Federation]. Auditor, 2016, vol. 2, no. 2, pp. 12–18. (In Russ.)
  10. Guttsait E.M. [About concept of next development of audit activity in our country]. Audit, 2016, no. 7, pp. 8–12. (In Russ.)
  11. Shturlak N.G., Nedel'ko G.V. [Assessment of key indicators of the market of auditor services in the Russian Federation]. Innovatsionnaya ekonomika i obshchestvo, 2018, no. 4, pp. 64–71. (In Russ.)
  12. Kochinev Yu.Yu., Ashraff A. [The international standards requirements for financial statements auditing]. Auditor, 2016, vol. 2, no. 11, pp. 49–64. (In Russ.)
  13. Safonova M.F., Petukh A.V. [Methods to ensure the quality of auditor's work in the Russian Federation]. Vestnik Akademii znanii = Bulletin of the Academy of Knowledge, 2018, no. 4, pp. 309–316. (In Russ.)
  14. Guttsait E.M. [Verification of audited persons ability to continue their activities as a method to identify the increased possibility of their bankruptcy]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2018, no. 3, pp. 90–98. URL: Link (In Russ.)
  15. Chalova K.Ch., Birimkulova A.D. [International Standards on Auditing: Going concern]. Izvestiya VUZov Kyrgyzstana, 2009, no. 3, pp. 24–27. URL: Link (In Russ.)
  16. Safonova M.F., Reznichenko D.S. [The organization of the process documentation in accordance with International Standards on Auditing]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2018, vol. 5, no. 1, pp. 78–87. URL: Link (In Russ.)
  17. Abyzova E.V., Ishchenko O.V., Lenkova M.I. Metodicheskie osobennosti polucheniya auditorskikh dokazatel'stv i vypolneniya auditorskikh protsedur v sootvetstvii s mezhdunarodnymi standartami audita: monografiya [Methodological features of obtaining audit evidence and performing audit procedures in accordance with International Standards on Auditing: a monograph]. Krasnodar, KSEI Publ., 2017, 144 p.
  18. Safonova M.F., Dobrovol'skii A.G. [Audit evidence: A classification, collection and evaluation]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2017, no. 4, pp. 167–172. URL: Link (In Russ.)
  19. Efremova E.I. [Specific features of getting auditor's proofs in accordance with international audit standards]. Vestnik rossiiskogo ekonomicheskogo universiteta im. G.V. Plekhanova = Vestnik of the Plekhanov Russian University of Economics, 2018, no. 2, pp. 78–83. URL: Link (In Russ.)
  20. Guttsait E.M. [Professional auditor's judgment and the expert evaluation method]. Auditor, 2015, no. 11, pp. 23–29. (In Russ.) URL: Link
  21. Pozharitskaya I.M. [The role of professional judgment in international standards on auditing]. Auditor, 2015, no. 3, pp. 3–8. (In Russ.)
  22. Azarskaya M.A., Pozdeev V.L. [Methodological features of audit of forecast information]. Auditorskie vedomosti = Audit Journal, 2017, no. 10, pp. 12–20. (In Russ.)
  23. Kochinev Yu.Yu. [Meeting the ISA 550 "Related Parties" requirements taking into account the national jurisdiction]. Auditor, 2018, vol. 4, no. 7, pp. 31–33. (In Russ.) URL: Link
  24. Spesivtseva S.N. [The use of the expert's results in auditing]. Auditorskie vedomosti = Audit Journal, 2010, no. 7, pp. 41–44. (In Russ.)
  25. Smol'nikova Yu.Yu., Masino N.N. [Problematic issues of the use of international standards on auditing in the auditor's appeal of legal assistance]. Auditorskie vedomosti = Audit Journal, 2016, no. 9, pp. 17–25. (In Russ.)
  26. Yumatov V.A., Kozmenkova S.V., Radbil T.B., Tsyganov V.I. External and Internal Control: Features of Expertise for Providing Authenticity of Documents. In: Popkova E. (eds) Growth Poles of the Global Economy: Emergence, Changes and Future Perspectives. Lecture Notes in Networks and Systems. Springer, Cham, 2020, vol. 73, pp. 415–424. URL: Link
  27. Timchenko V.A. [Methods of forensic diagnostics of money theft]. Vestnik Nizhegorodskogo universiteta im. N.I. Lobachevskogo = Vestnik of Lobachevsky University of Nizhny Novgorod, 2016, no. 1, pp. 171–176. URL: Link (In Russ.)
  28. Kozmenkova S.V., Radbyl T.B., Tsyganov V.I., Yumatov V.A. Analysis of Deceptive Communication Speech Acts in Linguistic Examination. In: Popkova E. (eds) The Impact of Information on Modern Humans. HOSMC 2017. Advances in Intelligent Systems and Computing. Springer, Cham, 2018, vol. 622, pp. 462–468. URL: Link

View all articles of issue


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

Journal current issue

Vol. 22, Iss. 11
November 2019