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Economic Analysis: Theory and Practice
 

Prospects of the development of the theoretical-methodological apparatus of Audit and standardization of the auditoria activity

Vol. 9, Iss. 10, APRIL 2010

Available online: 8 April 2010

Subject Heading: Audit

JEL Classification: 

Sirotenko E.A. Doctor of Economics, the professor of the department of Audit and control, Finance academy under the Government of the Russian Federation
ESirotenko@fa.ru

In the article the basic directions of the improvement of the theoretical-methodological apparatus of Audit and auditoria standards for purposes of the guarantee of qualitative conducting of auditoria checking and formation of the opinion of auditor about the authenticity of financial account and stability of the development of the checked economic subject are formulated.

Keywords: audit, quality, standard, theory, the methodology

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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