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PROBLEMS OF MODERN ECONOMICS, N 4 (36), 2010
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Pimenova A. L.
Professor of the International Banking Institute,
PhD (Economics)


Methodological approaches to improvement of auditing services in the Russian Federation (Russia, St. Petersburg)
The article describes methodological approaches to improvement of auditing services with regards to legislative regulation of this sphere in the Russian Federation. The author analyzed the international experience of the auditing activity, discusses standards of rendering auditing services, and offers an innovative module-based approach to these standards’ formation
Key words: auditing services, auditor, auditing standards, auditing quality



Литература
1. Федеральный закон от 30. 12. 2008 г. № 307-ФЗ «Об аудиторской деятельности».
2. Официальный сайт Министерства Финансов РФ. http://www1.minfin@ru
3. Стандартизация и унификация бухгалтерского учета и аудита в условиях глобализации экономики / Г.Н. Бургонова, А.Л. Пименова и др. — СПб.: МБИ, 2009.

Article in russian

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