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International Accounting
 

Principles and order of working out of Federal standards of audit

Vol. 15, Iss. 32, AUGUST 2012

Available online: 23 August 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Zhminko S.I. Doctor of Economics, Professor, Head of department"Audit", the Kuban State Agrarian University
gsikras@yandex.ru

Baklanova P.V. Graduate Student of department"Audit", the Kuban State Agrarian University
polina_vasilevna@bk.ru

In the article the comparative analysis of the Order of working out of projects of Federal standards of auditor activity and an order applied at creation of the International Standards of audit is carried out. Authors offered the system of principles of methodology of working out of the Federal Standards of audit activity.

Keywords: Federal standards of auditor activity, the International Standards of audit, principles

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

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