from 01.01.2016 to 01.01.2020
Balashiha, Moscow, Russian Federation
employee from 01.01.2013 until now
Lyubercy, Moscow, Russian Federation
The article deals with the methodological and conceptual basis of standardization of audit activity in Russia, a comparison of national standards with international standards n Auditing (ISA) and the urgency of the irapplication n the national audit practice.
audit activities, auditing standards, International Standards on Auditing, audiing practices
1. Gorodilov M. A. Razvitie sistemy normativno-pravovogo regulirovaniya auditorskoy deyatel´nosti v Rossiyskoy Federatsii / M.A. Gorodilov. – M.: Finansy i kredit, 2009. – 480 s.
2. Imameeva R. A. Mezhdunarodnye standarty audita i ikh adaptatsiya v rossiyskikh usloviyakh / R.A. Imameea / Dissertatsiya na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk. – Moskva, 2008.
3. Pimenov D. M. Standartizatsiya audita v Rossii: problemy i tendentsii / D.M. Pimenov. Vestnik Moskovskogo universiteta MVD Rossii. – 2011. – № 4. – S. 110 – 122.
4. Suglobov A. E. Standartizatsiya auditorskoy deyatel´nosti v Rossii / A.E. Suglobov. Mezhdunarodnyy bukhgalterskiy uchet. – 2006. – № 3.
5. Suglobov A. E. Analiz adaptatsii v sistemu normativno-pravovogo regulirovaniya auditorskoy deyatel´nosti Rossiyskoy Federatsii mezhdunarodnykh standartov audita / A.E. Suglobov, D.M. Pimenov. Mezhdunarodnyy bukhgalterskiy uchet. – M., 2011. – № 11 (161). – S. 51–63.
6. Suglobov A. E. Adaptatsiya mezhdunarodnykh standartov audita: sostoyanie i problemy / A.E. Suglobov, S.V. Mikhaylov. Auditor. – M., 2010. – № 3. – S. 23– 32.
7. Ofitsial´nyy sayt auditorskoy kompanii «As-audit». – http://www.as-audit.ru.
8. Ofitsial´nyy sayt Mezhdunarodnoy federatsii auditorov. – http://www.ifac.org.
9. Ofitsial´nyy sayt Minfina RF. – http://www1.minfin.ru
