+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Audit as a compulsory element of the institutional environment of IFRS

Vol. 18, Iss. 45, DECEMBER 2015

Received: 9 October 2013

Accepted: 6 December 2013

Available online: 18 March 2016

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Pages: 21-37

Lisovskaya I.A. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation
lisovskaya@bk.ru

Chipurenko E.V. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation
sp-au@yandex.ru

Sidorova M.I. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation
sidorova2003@list.ru

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

References:

  1. Makarova I.V., Shirokova E.V. Mezhdunarodnye standarty auditorskoi deyatel'nosti: znachenie, soderzhanie i primenenie v Rossii [International Standards on Auditing: significance, contents and application in Russia]. Auditor, 2012, no. 11.
  2. Massarygina V.F. O primenenii mezhdunarodnykh standartov v otechestvennom bukhgalterskom uchete i audite [On the application of international standards in national accounting and auditing]. Auditor, 2012, no. 9.
  3. Podol'skii V.I. Klassifikatsiya standartov auditorskoi deyatel'nosti [The classification of standards on auditing]. Auditorskie vedomosti = Audit Journal, 2010, no. 6.
  4. Khanferyan V. Rossiiskii audit 2012 [The Russian audit 2012]. Available at: Link. (In Russ.)
  5. Za god snizilos' kolichestvo auditorskikh firm i kolichestvo ikh klientov [The number of auditing firms and their clients has decreased during the year]. Available at: Link. (In Russ.)
  6. Podlinnost' sertifikata CIPA [The authenticity of the CIPA certificate]. Available at: Link.
  7. Nadzor za uchastnikami finansovykh rynkov [Supervision of financial market actors]. Available at: Link. (In Russ.)
  8. Kolichestvo vydannykh auditorskikh zaklyuchenii (obyazatel'nyi audit) s vyrazheniem nemodifitsirovannogo mneniya za otchetnyi god [The number of unqualified audit reports (statutory audits) for the reporting year]. Available at: Link. (In Russ.)
  9. Vvedenie v Project Clarity [Introduction to Project Clarity]. Available at: Link. (In Russ.)

View all articles of issue

 

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

Journal current issue

Vol. 25, Iss. 5
May 2022

Archive