name
Syutkina Ekaterina Sergeevna
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
Research interests
Бухгалтерский учет и налоговый контроль
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Articles count: 1
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HISTORICAL ASPECTS OF AUDIT STANDARDIZATION IN RUSSIA
Description
This article discusses the stages of development of the Russian bookkeeping, namely the audit activity, within international standards. There is a detailed analysis of the stages of formation of audit legislation also careful studies of influence of certain social, economic, and historical factors in the development of the bookkeeping. The key factors of influence to regulate auditing activities by the state are reviewed in the article. The article reveals information about the sense of amending the legislative framework, and main ways of standards development of the auditing in Russia at different stages. The article reviewed legal standards in the field of bookkeeping. There was also presented international experience to solve the problem base on contrasting countries with different approaches to the development of the regulatory legal framework in the field of audit. The article reviewed practical aspects of usage of the modified regulation in bookkeeping
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