Moskva, Moscow, Russian Federation
The article deals with issues related to research in the field of generalization of existing audit types and tries to systematize them for various reasons contributing to their ordering.
audit, audit activities, statements, non-financial information
1. Federal´nyy zakon «O Schetnoy palate Rossiyskoy Federatsii» ot 5 aprelya 2013 goda № 41-FZ.
2. Federal´nyy zakon «Ob auditorskoy deyatel´nosti» ot 30 dekabrya 2008 goda № 307-FZ.
3. Federal´nyy zakon «O bukhgalterskom uchete» ot 6 dekabrya 2011 goda № 402-FZ.
4. Federal´nyy standart auditorskoy deyatel´nosti (FSAD 8/2011) «Osobennosti audita-otchetnosti, sostavlennoy po spetsial´nym pravilam».
5. SFK 104. «Provedenie audita effektivnosti ispol´zovaniya gosudarstvennykh sredstv» (vmeste s «Poryadkom deystviy v protsesse organizatsii i provedeniya audita effektivnosti»), utv. resheniem Kollegii Schetnoy palaty RF, protokol ot 9 iyunya 2009 № 31K (668).
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7. Ofitsial´nyy sayt Ministerstva finansov RF. – www.minfin.ru.