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International Accounting
 

Auditing activity standards: stages of development

Vol. 16, Iss. 19, MAY 2013

Available online: 25 May 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Laryunina E.V. Assistant Lecturer of Department "Accounting and Taxation", the Irkutsk State Railway University
golovina2000@mail.ru

Elaboration of the methodological foundations of the auditing activity standards is one of the main problems in the auditing activity. The stages of the development of auditing activity standards such as services, rendered by the auditing organizations, and the processes of rendering services are suggested in the present article. The implementation of principles of auditing activity standardization in the proposed stages is analyzed.

Keywords: auditing activity, auditing activity standardization, stages of the development of auditing activity standards, principles of auditing activity standardization

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

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