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PROBLEMS OF MODERN ECONOMICS, N 3 (71), 2019
EURASIAN ECONOMIC PERSPECTIVE: PROBLEMS AND DECISIONS
Pimenova A. L.
Chair of Accounting, Analysis and Auditing, St. Petersburg State Economic University, PhD (Economics), Professor

International auditing standards: topical aspect of application within the frames of integration processes of Eurasian economic subjects (Russia, St. Petersburg)
The article defines the role and the significance of auditing in the development of the integration processes of Eurasian economic subjects and discusses the major theoretical principles related to auditing, its tasks, content and procedures. The author analyzes and systematizes requirements and principles of International Standards on Auditing that should be used to acquire more useful and reliable financial information by the economic subjects. Research results presented in the article may serve as foundation principles for the development of auditing procedures to evaluate reliability of financial information in the context of development of integration processes.
Key words: auditing, auditing proof and procedures, integration, International Standards on Auditing, financial reporting, financial indices
Pages: 113 - 117



Литература
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