International auditing standards: legal regulation
Autor: | I O Golovach |
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Jazyk: | English<br />Russian |
Rok vydání: | 2010 |
Předmět: | |
Zdroj: | RUDN Journal of Law, Vol 0, Iss 4, Pp 137-146 (2010) |
Druh dokumentu: | article |
ISSN: | 2313-2337 2408-9001 |
Popis: | This research investigates the reasons of origin and topicality of appliance of International Auditing Standards. The author pays attention to the history of formation and to the main functions of International organizations which set up International Audit and Financials' Standards. The main role is given to the legal regulation of International Auditing Standards and to the possible ways of their application in different countries. In conclusion the author detailed describes legal regulation and application of International Auditing Standards in Russia. |
Databáze: | Directory of Open Access Journals |
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