PLANNING THE AUDIT OF ESTIMATED LIABILITIES IN ACCORDANCE WITH INTERNATIONAL STANDARDS
The transfer of the Russian audit procedures to international auditing standards (IAS) makes it important to identify the main differences between national and international standards. The need to adjust to new rules of in-house audit standards regulating the processes of audit planning, audit evide...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2017-10-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/377 |