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International Accounting

34(184) - 2011 September

Stages and value of standardization in system of the standard-legal regulation of auditor activity in the Russian Federation

Vol. 14, Iss. 34, SEPTEMBER 2011

Available online: 9 September 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification:

Suglobov A.E. Doctor of Economics, the professor, the chief of chair of the economic analysis, the finance and statistics, the Moscow university of the Ministry of Internal Affairs of Russia
a_suglobov@mail.ru

Orlova E.A. The teacher of chair of accounting and audit, the State university of management
e_a_orlovaguu@mail.ru

Existence of the international standards of audit (МСА) creates in the Russian Federation some kind of double system of standards. The one side, there is no state requirement to observe position МСА, and with another - objectively developing situation in the market is that the auditor organizations which couldnot provide quality and the maintenance of works according to МСА, lose any chances of participation in competitive struggle for consumers of auditor services. In the article are considered prospects of rapprochement of domestic and international systems of auditor standards and place of МСА in system of standard regulation of auditor activity in the Russian Federation currently.

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

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

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