Internal Auditing Standards and Techniques
Natalia Vasilieva
Natalia Vasilieva
Audit activities are classified under two main headings of external auditing, performed by audit firms or individual independent auditors, and internal auditing, performed by a specialized department of an organization. The overall objectives of both types of auditing overlap in many respects, primarily in the ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
New Draft International Standard of Auditing on the Role of Auditors and Bank Supervisors
Auditors, bank supervisors and other interested parties are invited to comment on an exposure draft, «The Relationship Between Banking Supervisors and Banks» External Auditors", developed by the Basel Committee on Banking Supervision and the International...
Auditors, bank supervisors and other interested parties are invited to comment on an exposure draft, «The Relationship Between Banking Supervisors ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Issues of Setting up Audit Committees in Russian Enterprises
... recently changed significantly in Russia, due to a new perception of major duties of the board. In the past, the board was regarded as, primarily, a supervisory body and an audit committee as a board structure that maintains relationships with an outside auditor. Now the board not only oversees the management but also enhances efficiency of company operations. In addition to traditional duties, the functions of audit committees include the review of internal controls and their adequacy to deal with corporate ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now...
IPA joins IFAC
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Два измененных аудиторских стандарта от IAASB
... гарантии качества (International Auditing and Assurance Standards Board, IAASB) одобрил внесенные изменения в два аудиторских стандарта - МСА 505 «Внешние подтверждения» («External Confirmations») и МСА 620 «Использование работы эксперта» («Using the Work of an Auditor’s Expert»).
МСА 505 «Внешние подтверждения»
. Внешние подтверждения представляют собой письменные ответы, полученные аудитором от третьих ...
Путь: Главная / Новости Изменен: 22.10.2007
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