SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
During the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective. At every step of his/her work the auditor co...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Plekhanov Russian University of Economics
2018-03-01
|
| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
| Subjects: | |
| Online Access: | https://vest.rea.ru/jour/article/view/461 |
| _version_ | 1797700077734592512 |
|---|---|
| author | Elena I. Efremova |
| author_facet | Elena I. Efremova |
| author_sort | Elena I. Efremova |
| collection | DOAJ |
| description | During the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective. At every step of his/her work the auditor collects proofs and then leaning against them he/she will be able to present his/her opinion about reliability of accounting. The author studies the idea of the notion ‘auditor’s proofs’, systematizes the list of documents that can be included into auditor’s proofs, identifies parameters describing specific features of getting auditor’s proofs on the basis of international standards of audit. The article provides the analysis of potential use of international standards by Russian auditors, which could promote their integration into international auditors’ community. |
| first_indexed | 2024-03-12T04:16:48Z |
| format | Article |
| id | doaj.art-2b33fb4cb48943419141d4764aa1a02c |
| institution | Directory Open Access Journal |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| last_indexed | 2024-03-12T04:16:48Z |
| publishDate | 2018-03-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj.art-2b33fb4cb48943419141d4764aa1a02c2023-09-03T10:34:58ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512018-03-0102788310.21686/2413-2829-2018-2-78-83446SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDSElena I. Efremova0Российский экономический университет имени Г. В. ПлехановаDuring the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective. At every step of his/her work the auditor collects proofs and then leaning against them he/she will be able to present his/her opinion about reliability of accounting. The author studies the idea of the notion ‘auditor’s proofs’, systematizes the list of documents that can be included into auditor’s proofs, identifies parameters describing specific features of getting auditor’s proofs on the basis of international standards of audit. The article provides the analysis of potential use of international standards by Russian auditors, which could promote their integration into international auditors’ community.https://vest.rea.ru/jour/article/view/461аудитаудиторские доказательствамеждународные стандарты аудитаособенности аудиторских доказательств |
| spellingShingle | Elena I. Efremova SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS Вестник Российского экономического университета имени Г. В. Плеханова аудит аудиторские доказательства международные стандарты аудита особенности аудиторских доказательств |
| title | SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS |
| title_full | SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS |
| title_fullStr | SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS |
| title_full_unstemmed | SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS |
| title_short | SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS |
| title_sort | specific features of getting auditor s proofs in accordance with international audit standards |
| topic | аудит аудиторские доказательства международные стандарты аудита особенности аудиторских доказательств |
| url | https://vest.rea.ru/jour/article/view/461 |
| work_keys_str_mv | AT elenaiefremova specificfeaturesofgettingauditorsproofsinaccordancewithinternationalauditstandards |