Slobodniak I.А.Doctor of Economics, Head of Department of Accounting and Audit, Baikal State University of Economics and Law, Irkutsk, Russian Federation slob.irk@mail.ru
Lariunina E.V.Assistant of Department of Accounting and Taxation, Irkutsk State University of Railway Engineering, Irkutsk, Russian Federation golovina2000@mail.ru
The development of methods to standardize auditing is highly problematic. The authors put forward some principles of standardization, which may be helpful to evaluate the quality of the auditing standards. They also set forth a system of parameters for evaluating the auditing standardization principles. The calculation of indices will permit to estimate the efficiency of the activities in the auditing standardization process.
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