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International Accounting

37(283) - 2013 October

Auditing standards as result of standardization

Vol. 16, Iss. 37, OCTOBER 2013

Available online: 6 October 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Slobodnyak I.А. Doctor of Economic Sciences, Professor, 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

One of the problems of the audit activity is the development of methodological foundations of the development of auditing standards. In this article, the problem of classification of auditing standards and the unity of their structure are considered.

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

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

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April 2024