Open AccessPECULIARITIES OF INTERNAL AUDITOR STANDARDS DEVELOPMENT AND APPLICATION OF INTERNAL WHEN APPLYING ISA
Author(s) -
V. N. Deynega,
S. V. Kurakova
Publication year - 2017
Publication title -
naučnyj vestnik ûžnogo instituta menedžmenta
Language(s) - English
Resource type - Journals
eISSN - 2618-8112
pISSN - 2305-3100
DOI - 10.31775/2305-3100-2017-4-40-44
Subject(s) - internal audit , audit , accounting , business , information technology audit , control (management) , internal control , audit plan , operational auditing , quality audit , quality assurance , quality (philosophy) , process management , joint audit , computer science , service (business) , marketing , philosophy , epistemology , artificial intelligence
This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an audit organization) when building up the quality control system in consideration with ISQC and defined the basic requirements internal audit standards should meet according to quality control system conception.