Article - Problems of Modern Economics

Pimenova A. L.
Chair of Accounting, Analysis and Auditing, St. Petersburg State Economic University, PhD (Economics), Professor
Kireeva V. V.
Intern, Chair of Accounting and Analysis, St. Petersburg State Economic University

Specificities of formation and implementation of the international auditing standards system (Russia, St. Petersburg)

The article presents results of a research focusing on the stages in the development of auditing on the international level, analyzes foundational documents related to the International Standards on Auditing, and describes the major principles of auditing prescribed by this system. The author discusses a number of documents that produce the direct impact upon the quality of auditing and improvement of the methodology to verify financial information

Key words: auditing, International Standards on Auditing, financial reporting, stages of audit standardization

Pages: 108 - 112

Литература
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