Control internal standards of audit of accounting of MPZ

Audit and auditing activities as a type of economic and entrepreneurial activity have been developing in Russia since the early 1990s. During this time, the market for audit services has been formed in Russia, experience in practical activities and national state regulation has been accumulated, taking into account global trends in the development of the audit profession.

The current stage of development of audit activity, improvement of the system of its regulatory and legal regulation allow us to speak about its progressive and dynamic development, as well as about the increasingly complete application of international standards on auditing.

Internal audit standards are developed by the audit organization in order to unify and standardize the techniques and methods associated with the organization of the provision of audit services. Practical experience in the market of audit services allows the audit organization to form internal standards that are aimed at ensuring the quality and reliability of the audit, audit-related services and other services related to audit activities.

The theory, methodology and organization of audit activities should ensure the proper quality of audit services in practice and be achieved by a system of standards that includes international, national and internal audit standards.

Standards system audit allows to regulate auditing activities taking into account the trends of development and experience in the international audit community; the economy, the specific accounting and financial (accounting) statements, legal regulation of economic activity and audit individual countries; its approach to each audit organization for audits and draw up conclusions.

1. Federal Law No. 307-FZ of 30.12.2008 (as amended on 01.12.2014) "On Auditing Activities" (with amendments and additions, intro. effective from 01.08.2015)
2. Rule (standard) of audit activity "Requirements for internal standards of audit organizations" (approved by the Commission on Audit Activity under the President of the Russian Federation 20.10.1999 Protocol No. 6)
3. Audit for Masters: Practical audit: Textbook / A. A. Savin, I. A. Savin, D. A. Savin. – M.: University textbook: INFRA-M, 2014. – 188 p.
4. Audit: fundamentals of audit, technology and methodology of audit audits: Uch. pos. / N. V. Parushina, E. A. Kyshtymova – 2nd ed., reprint. and add. – Moscow: publishing house FORUM: SIC Infra-M, 2012. – 560 p.
5. Audit: Textbook / A. D. Sheremet, V. P. Suits. – 6th ed. - Moscow: SIC INFRA-M, 2014. – 352 p.
6. Audit: Textbook / I. V. Fedorenko, G. I. Zolotareva. - M.: SIC Infra-M, 2012. – 272 p.
7. Audit: Textbook / O. A. Zabbarova. Moscow: SIC INFRA-M, 2014. 216 p.
8. Knyazeva N. V. Intra-firm rules (standards) of audit activity. 2010. – No. 9. – p. 11-15.
9. Losev N. And. Scientific bases of development of intrafirm standards of auditor activity // Auditor. 2014. – No. 10. – pp. 31-35.