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International Accounting

10(256) - 2013 March

Continuous improvement process of professional auditing requirements at international level

Vol. 16, Iss. 10, MARCH 2013

Available online: 14 March 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Suglobov A.E. Doctor of Economics, Professor of Department “Economic Analysis, Finance and Statistics”, Honored Economist of the Russian Federation, the Moscow University of the Ministry of Internal Affairs of Russia
a_suglobov@mail.ru

Pimenov D.M. Applicant of Department “Economic Analysis, Finance and Statistics”, Honored Economist of the Russian Federation, the Moscow University of the Ministry of Internal Affairs of Russia
dmpimen@gmail.com

Committee on the international standards of audit and confirmation of reliability of information, seeking for continuous improvement of quality of audit, constantly improves operating system of professional requirements to audit at the international level. So, in 2012 there were a number of events in this sphere most considerable of which is the exit of new edition of the Directory on the international quality control, to audit, reviews, confirmation of reliability and accompanying services. In 2013, the public have been discussing the concept of audit quality.

Keywords: ISA, Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements 2012 edition, structure of ISA, IAPN 1000 «Special Considerations in Auditing Financial Instruments»,innovations in the ISA, framework for audit quality

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

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