Home  Journals  International Accounting  2(248) - 2013 January

Standardization principles of auditor activity

Available online: 25 January 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Elaboration of the methodological foundations of the auditing activity standards is one of the main problems in the auditing activity. The principles of auditing activity standardization are suggested in the present paper, their contents are explained. The principles of auditing activity standardization are classified in three groups: those which determine a theoretical basement of the auditing activity standardization, those which determine a sequence of developing the auditing activity standards, and those which determine contents of the auditing activity standards. The conclusion is drawn that the fulfillment of the given principles enables to enhance the quality of the auditing services.

Keywords: auditing activity, auditing activity standardization, auditing activity standards, principles of auditing activity standardization, principles classification of standardization auditing

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

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