Найдено по запросу «Auditor’s Responsibilities»


Новый МСА буквально “заставит” аудиторов вчитываться в отчетность
... международные аудиторы стали очень внимательно вчитываться в финансовую отчетность компаний, их принуждает новый стандарт МСА (ISA) 720 “The Auditors Responsibilities Relating to Other Information” (“Аудиторские обязанности в отношении прочей информации”), который на днях представил IAASB. К тому, чтобы международные ...
Путь: Главная / Новости
Изменен: 10.04.2015

The Audit - Three Governance Scenarios
Three different perspectives on the audit function and the governance challenges it presents Three different perspectives on the audit function and the governance challenges it presents Richard Murray The interaction of audit committees and auditors is an ideal laboratory setting in which to examine the objectives, characteristics and challenges of corporate governance. I will address these issues by asking you to reflect with me through three scenarios in which dialogue takes place between auditors...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Своим новым стандартом IAASB повысит ответственность аудиторов за дополнительные раскрытия
... стандартам аудита и гарантии качества (IAASB) опубликовал для публичного обсуждения промежуточный вариант пересмотренного стандарта ISA 720 «The Auditors Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditors Report Thereon» («Обязанности аудитора в отношении прочей информации ...
Путь: Главная / Новости
Изменен: 15.11.2012

New Draft International Standard of Auditing on the Role of Auditors and Bank Supervisors
... Supervision and the International Federation of Accountants» (IFAC) International Auditing Practices Committee (IAPC). The tasks and responsibilities of bank supervisors and external auditors, as well as the challenges they face, have become increasingly demanding ... ... and IAPC share the view that a greater mutual understanding amongst banking supervisors and external auditors of each other's tas
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

IAASB разработал три международных стандарта аудита
... международных стандарта аудита (ISA): IAS 200 «Цель и основные принципы аудита бухгалтерской отчетности» (оригинальное название: «Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing» ). Пересмотренная и измененная версия; по внесенным исправлениям принимаются комментарии ...
Путь: Главная / Новости
Изменен: 04.05.2007

IFAC News
... Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now comprise 156 professional accountancy bodies in 114 countries, representing more that 2.4 million accountants. Five New Accounting standards for the Public Sector IFAC’s Public Sector Committee (PSC) has made significant headway in developing international accounting standards for governments and their agencies by releasing five new International Public Sector Accounting Standards (IPSASs) and a new exposure draft. ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

New IFAC Guidance Addresses Fraud and Use of Derivative Instruments
... International Auditing Practices Committee (IAPC) recently approved an updated International Standard on Auditing (ISA) on fraud and error and a new International Auditing Practice Statement (IAPS) on auditing derivatives. Fraud and Error The new ISA, The Auditors Responsibility to Consider Fraud and Error in an Audit of Financial Statements, updates and expands on previous IAPC guidance. It applies to audits of financial periods ending on or after June 30, 2002. Specifically, the standard emphasizes that when ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Internal Auditing Standards and Techniques
... substance and nature of their activities. It is necessary to say a few words about external auditing in order to obtain a better understanding of internal auditing. External auditing reviews the reporting system, checks and assesses the enterprise«s assets and liabilities as well as tests existing internal controls. The major objective of external auditing is to establish whether financial statements of the enterprise present fairly economic reality and to assess its financial position and performance ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Internal Audit Manual for Banks
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.ru. The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Internal Audit Manual for Banks
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.ru. The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
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