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International Accounting

2(134) - 2010 February

Condition and problems of adaptation of the international standards of audit (ISAs) in Russia

Vol. 13, Iss. 2, FEBRUARY 2010

Available online: 19 February 2010

Subject Heading: AUDITOR ACTIVITY

JEL Classification:

Suglobov A.E. PhD, professor, Honored economist of the Russian Federation, head of the Department of Economic Analysis, Finance and Statistics of Moscow University of the Ministry of Internal affairs of Russia
a_suglobov@mail.ru

Boboshko V.I. the Doctor of Economics, associate professor, the Head of chair of accounting and audit Moscow university of the Ministry of Internal Affairs of Russia
v.boboshko@mail.ru

Ladnjuk I.A. the post-graduated of chair of accounting and audit, Moscow university of the Ministry of Internal Affairs of Russia
aiwka@bk.ru

In article the current state of adaptation of the international standards of audit in Russia is analyzed, comparison of the international standards of audit and the developed domestic standards is spent, and also the basic problems of adaptation of the international standards of audit in modern conditions are allocated.

Keywords: International Standards on Auditing (ISAs), adaptation problems, comparison of the international standards of audit, International Federation of Accountants (IFAC), The International Auditing and Assurance Standards Board (IAASB)

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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