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International Accounting

4(298) - 2014 January

Audit as obligatory element of the institutional environment of application of IFRS

Vol. 17, Iss. 4, JANUARY 2014

Available online: 29 January 2014

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Lisovskaya I.A. Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation
lisovskaya@bk.ru

Chipurenko E.V. Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation
sp-au@yandex.ru

Sidorova M.I. Doctor of Economics, Head of the Department of Accounting, Economic Analysis and Audit, the Russian Academy of National Economy and Public Services under the President of the Russian Federation
sidorova2003@list.ru

The article considers the problems of audit developing as basic institutions, required for IFRS implantation in Russia. The main audit service market’s tendencies are researched. Besides the article covers the problem of implication international audit standards in Russia which is the result of official status absence and some problems in translation.

Keywords: audit, international audit standards, auditor services in Russia, problems of audit development

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

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