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...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2018-03-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
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| Online Access: | https://vest.rea.ru/jour/article/view/461 |
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| _version_ | 1849693462966829056 |
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| 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. |
| format | Article |
| id | doaj-art-2b33fb4cb48943419141d4764aa1a02c |
| institution | DOAJ |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| 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-2b33fb4cb48943419141d4764aa1a02c2025-08-20T03:20:24ZrusPlekhanov 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. Efremova0Plekhanov Russian University of EconomicsDuring 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/461auditauditor’s proofsinternational standards of auditspecific features of auditor’s proofs |
| 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 audit auditor’s proofs international standards of audit specific features of auditor’s proofs |
| 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 | audit auditor’s proofs international standards of audit specific features of auditor’s proofs |
| url | https://vest.rea.ru/jour/article/view/461 |
| work_keys_str_mv | AT elenaiefremova specificfeaturesofgettingauditorsproofsinaccordancewithinternationalauditstandards |