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.Applicant of department “Economic Analysis, finance and statistics”, Moscow University of the Ministry of Internal Affairs of Russia dmpimen@gmail.com
Updating in international auditing standards in perspective have an influence on the national system of standards, because are the basis for understanding need to have analogue in the national the regulatory framework, and for its further development. One of the Standards that have no analogues in the Russian audit standards is the International Auditing Standard 450 "Evaluation of misstatements identified during the audit"(hereinafter MCA 450) (revised December 15, 2009) describes two main activities of the auditor: -The impact of the identified misstatements on the auditor's opinion; - The impact of uncorrected misstatements on the financial statements of the company.
Keywords: ISA 450, evaluation of misstatements, the level of triviality, clearly trivial misstatements, not material misstatements
