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International Accounting
 

Subjects of auditing activity standardization

Vol. 16, Iss. 30, AUGUST 2013

Available online: 23 August 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Slobodnyak I.А. Doctor of Economics, Professor, Head of the Department of Accounting and Audit, the Baikal National University of Economics and Law
slob.irk@mail.ru

Laryunina E.V. Assistant of the Department of 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. In the article the subjects of auditing activity standardization are suggested. The author's approach to the composition of the subjects of the standardization of auditor’s activity is proposed.

Keywords: auditing activity, auditing activity standardization, subjects of auditing activity standardization

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

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