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International Accounting

11(161) - 2011 March

Analysis of the adaptation into the system of standard-legal auditing regulation activities of the Russian Federation of International Standards of Auditing (ISA)

Vol. 14, Iss. 11, MARCH 2011

Available online: 21 March 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification:

Suglobov A.E. Honored Economist of the RF, Doctor of Economics, Professor, Head of chair of economic analysis, finance and statistics, Moscow University of Internal Affairs
a_suglobov@mail.ru

Pimenov D.M. the seeker of the «Department of Economic Analysis, finance and statistics», Moscow university of the Ministry of Internal Affairs of Russia
dan_pim@mail.ru

The existence of the International Standards on Auditing (ISA) in Russia gives us the system with two standards: on the one side there is no state requirement to observe position of ISA and, on the other side, the objectively developing situation in the market shows us that the auditors, which are nowadays not able to ensure the quality and the content of works in accordance with the ISA, lose any chances of participation in competitive struggle for consumers of auditor services. In this work the problem of the place of the ISA in the regulatory regime of Russia is risen along with the prospects of rapprochement of domestic and international systems of auditing standards.

Keywords: auditing standards, integration, requirements to the audit, adaptation, place of the IAASB in the Russian Federation

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

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