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International Accounting
 

Standardization of the auditor’s expertise of the expenses of business organization

Vol. 14, Iss. 26, JULY 2011

Available online: 12 July 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Pankova S.V. Doctor of Economic Sciences, professor, dean of Finance & economics faculty, Orenburg State University
fef@mail.osu.ru

Obukhova T.I. senior teacher of Administrative and financial law department, Orenburg Institute of Moscow State Law Academy
obtat@mail.ru

In the article the normative regulation of auditor’s expertise is considered; the recommended content of the internal auditing standards, regulating the assignment for the examination, is described; the order of accounting expertise of commercial organizations’ expenses is disclosed.

Keywords: accounting expertise, audit activity, international standards on auditing

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

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