The article reviews the specifics of audit development as one of the fundamental institutions needed to implement the International Financial Reporting Standards (IFRS) in Russia. We performed an analysis and identified key trends in auditing services, and examined issues of applying the International Standards on Auditing (ISA) in the Russian practices. The issues stem from the absence of ISA official status and difficulties in their adequate translation into Russian, etc.
Keywords: audit, issue, International Standards on Auditing, auditing service, development
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