Найдено в разделе «Статьи» по запросу «Audit Firm Supervision»


Обновленный подход к аудиторскому надзору в британском FRC
Хотя законодательные основы под реструктуризацию Совета по финансовой отчетности Великобритании для превращения его в более могущественного регулятора (Агентство по аудиту, отчетности и управлению - ARGA) пока не подведены, трансформационные процессы уже ведутся. На днях вышел небольшой подкаст, в рамках которого Кейт О’Нил (Kate O’Neil), возглавляющая в FRC направление по взаимодействию с ключевыми стейкхолдерами и корпоративным вопросам, общается с членами недавно созданного нового надзорного подразделения...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 10.03.2021

Federal Auditing Law: Comments
Nikolai Remizov Nikolai Remizov The Federal Auditing Law has come into effect, which is a long-awaited event for Russian auditors and enterprises subject to audit. The need for auditing arose with the start of market reforms in Russia. The former Soviet Russian Law «On Foreign Investments in the Russian Soviet Republic» mentioned the necessity to have financial and business operations of enterprises with ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Specific Features of the National Audit Law
Nikolay Pavlenko Nikolay Pavlenko One of the specific features about the current draft of the national audit law is the fact that it does not take into account the specific nature of the national accounting system and current practices ... ... usage of the term «audit» since there are several areas of audit activities; the existence of several charts of accounts; supervision of audit activities. The audit law that is intended to be a single systemic regulation on outside control should ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
ACCA accountancy accountancy profession accounting accounting firms accounting standards Arnold Schilder AS 5 audit audit companies audit company Audit Council audit evidence audit firms audit market audit profession audit quality audit reports audit services auditing auditing firms auditing standards auditor auditor independence auditors audits Bank of Moscow Bank of Russia Basel Committee on Banking Supervision BDO Big 4 Big Four CB Center for Audit Quality Central Bank China Securities Regulatory Commission compliance convergence corporate governance David Tweedie Deloitte Digest Dodd-Frank Act E&Y engagement partner Enron Ernst & Young ESMA EU European Commission European Parliament European Union Eurozone external audit fair value FASB financial accountancy financial accounting Financial Accounting Standards Board financial crisis financial instruments financial reporting Financial Reporting Council financial services Financial Services Authority financial stability Financial Stability Board financial statement financial statements Financial Times FRC FSA G20 GAAP-IFRS.COM Grant Thornton Hans Hoogervorst IAASB IAS 39 IASB ICAEW IESBA IFAC IFIAR IFRS IFRS Foundation IFRSs insurers internal control International Accounting Standards Board International Auditing and Assurance Standards Board International Ethics Standards Board for Accountants International Federation of Accountants International Financial Reporting Standards international financial reporting standards International Forum of Independent Audit Regulators International Organization of Securities Commissions International Standard on Auditing international standards International Standards on Auditing IOSCO IPSASB ISA 610 ISAs KPMG liquidity Mark Olson Michel Barnier Minfin Ministry of Finance OECD Paul Beswick Paul George PCAOB PIOB PricewaterhouseCoopers professional skepticism Public Company Accounting Oversight Board Public Interest Oversight Board PwC quality control regulation risk management risk-management Rosfinnadzor Russia Russian Federation SEC Securities and Exchange Commission self-regulatory organization Standard & Poor’s State Duma statutory audit transparency Ukraine US GAAP VAT VTB World Bank WorldCom XBRL аудиторская проверка аудиторские организации Институт присяжных бухгалтеров Англии и Уэльса качество аудита Международная федерация бухгалтеров профессиональный скептицизм Совет по надзору за учетом в публичных компаниях Совет по финансовой отчетности финансовая отчетность “megaregulator”