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Article type:

References

1.Federal Law “On Auditing Activities” No. 307-FZ of December 30, 2008.

2.Federal rule (standard) of auditing activities No. 1 “The purpose and basic principles of the audit of financial (accounting) statements”, approved by Government Decree Russian Federation No. 696 of September 23, 2002

3.Federal rule (standard) of auditing activities No. 2 “Documentation of an audit”, approved by Decree of the Government of the Russian Federation No. 696 of September 23, 2002.

4.Federal rule (standard) of auditing activities No. 3 “Audit planning”, approved by Decree of the Government of the Russian Federation No. 696 of September 23, 2002.

5.Federal rule (standard) of auditing activities No. 4 “Materiality in an audit”, approved by Decree of the Government of the Russian Federation No. 696 of September 23, 2002.

6.Federal Rule (Standard) of Auditing No. 7 “Quality Control of the Performance of Audit Assignments”, approved by Decree of the Government of the Russian Federation No. 405 of July 4, 2003.

7. Federal Rule (Standard) of Auditing No. 8 “Understanding the activities of the audited entity, the environment in which it is carried out, and assessing the risks of material misstatement of the audited financial (accounting) statements”, approved by Decree of the Government of the Russian Federation No. 405 dated July 4, 2003.

8.Federal rule (standard) of auditing activities No. 9 “Related parties”, approved by Decree of the Government of the Russian Federation No. 405 of July 4, 2003.

9.Federal rule (standard) of auditing activities No. 10 “Events after the reporting date”, approved by Decree of the Government of the Russian Federation No. 405 of July 4, 2003.

10.Federal rule (standard) of auditing No. 11 “Applicability of the going concern assumption of the audited entity”, approved by Decree of the Government of the Russian Federation No. 405 of July 4, 2003.

11.Federal rule (standard) of auditing activities No. 12 “Agreement on the conditions for conducting an audit”, approved by Decree of the Government of the Russian Federation No. 532 of October 7, 2004.

12.Federal rule (standard) of auditing activities No. 16 “Audit sampling”, approved by Decree of the Government of the Russian Federation No. 532 of October 7, 2004.

13.Federal rule (standard) of auditing activities No. 17 “Obtaining audit evidence in specific cases”, approved by Decree of the Government of the Russian Federation No. 228 of April 16, 2005.

14.Federal rule (standard) of auditing activities No. 18 “Obtainment by the auditor of supporting information from external sources", approved by Decree of the Government of the Russian Federation No. 228 of April 16, 2005.

15.Federal rule (standard) of auditing activities No. 19 “Features of the first audit of the audited entity”, approved by Decree of the Government of the Russian Federation No. 228 of April 16, 2005.

16.Federal rule (standard) of auditing activities No. 20 “Analytical procedures”, approved by Decree of the Government of the Russian Federation No. 228 of April 16, 2005.

17.Federal rule (standard) of auditing activities No. 21 “Features of an audit estimated values", approved by Decree of the Government of the Russian Federation No. 228 of April 16, 2005.

18.Federal rule (standard) of auditing activities No. 22 “Communication of information obtained from the results of an audit to the management of the audited entity and representatives of its owner”, approved by Decree of the Government of the Russian Federation No. 228 of April 16, 2005.

19.Federal rule (standard) of auditing activities No. 23 “Statements and explanations of the management of the audited entity”, approved by Decree of the Government of the Russian Federation No. 228 of April 16, 2005.

20.Federal rule (standard) of auditing activities No. 24 “Basic principles federal rules(standards) of auditing activities related to services that can be provided by audit organizations and auditors”, approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

21.Federal rule (standard) of auditing activities No. 25 “Taking into account the characteristics of the audited entity whose financial (accounting) statements are prepared specialized organization", approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

22.Federal rule (standard) of auditing activities No. 26 “Comparable data in financial (accounting) statements”, approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

23.Federal auditing rule (standard) No. 27 “Other information in documents containing audited financial (accounting) statements” was approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

24.Federal rule (standard) of auditing activities No. 28 “Use of the results of the work of another auditor”, approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

25.Federal rule (standard) of auditing activities No. 29 “Review of the work of internal audit”, approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

26.Federal rule (standard) of auditing activities No. 30 “Implementation of agreed procedures in relation to financial information", approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

27.Federal rule (standard) of auditing activities No. 31 “Compilation of financial information”, approved by Decree of the Government of the Russian Federation No. 523 of August 25, 2006.

28.Federal rule (standard) of auditing activities No. 32 “Use by the auditor of the results of an expert’s work”, approved by Decree of the Government of the Russian Federation No. 557 of July 22, 2008.

29.Federal Rule (Standard) of Auditing No. 33 “Review of Financial (Accounting) Statements”, approved by Decree of the Government of the Russian Federation No. 557 dated July 22, 2008.

30.Federal rule (standard) of auditing activities No. 34 “Control of the quality of services in audit organizations”, approved by Decree of the Government of the Russian Federation No. 557 of July 22, 2008.

31. Federal Standard of Auditing (FSAD 1/2010) “Audit's report on accounting (financial) statements and forming an opinion on their reliability”, approved by Order of the Ministry of Finance of Russia No. 46n dated May 20, 2010.

32. Federal Standard of Auditing (FSAD 2/2010) “Modified opinion in the auditor’s report”, approved by Order of the Ministry of Finance of Russia No. 46n dated May 20, 2010.

33. Federal Standard of Auditing (FSAD 3/2010) “Additional information in the auditor’s report”, approved by Order of the Ministry of Finance of Russia No. 46n dated May 20, 2010.

34.Federal auditing standard (FSAD 4/2010) “Principles of external quality control audit organizations, individual auditors and requirements for organizing said control”, approved by Order of the Ministry of Finance of Russia No. 16n dated February 24, 2010.

35.Federal Standard of Auditing (FSAD 5/2010) “Responsibilities of the auditor to consider dishonest actions during the audit”, approved by Order of the Ministry of Finance of Russia No. 90n dated August 17, 2010.

36.Federal Standard of Auditing (FSAD 6/2010) “Responsibilities of the auditor to review the audited entity’s compliance with the requirements of regulatory legal acts during the audit”, approved by Order of the Ministry of Finance of Russia No. 90n dated August 17, 2010.

37. Federal Standard of Auditing (FSAD 7/2011) “Audit Evidence”, approved by Order of the Ministry of Finance of Russia No. 99n dated August 16, 2011.

38.Federal Standard of Auditing (FSAD 8/2011) “Features of the audit of statements compiled according to special rules”, approved by Order of the Ministry of Finance of Russia No. 99n dated August 16, 2011.

39. Federal Standard of Auditing (FSAD 9/2011) “Features of the audit of a separate part of the statements”, approved by Order of the Ministry of Finance of Russia No. 99n dated August 16, 2011.

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Bibliography on auditing, auditing bibliography 2017, bibliography on auditing 2016, bibliography on accounting and audit, a list of used literature on auditing, a list of references for an audit diploma

1. Bychkova, S. M. Audit: textbook. manual / S. M. Bychkova, E. Yu. Itygilova; edited by Y. V. Sokolova. - M.: Master, 2009. - 462 p.
2. Andreev V.D. Workshop on audit /M: Finance and Statistics, 2006
3. Arens E.A., Lobbek J.K., Audit, /M.: Finance and Statistics, 2006.
4. Audit. Short course. Study guide. – M.: Okay-book, 2014. – 126 p. – ISBN 978-5-409-00586-3
5. Audit. Workshop. Study guide. – M.: Yurayt, 2013. – 464 p. – ISBN 978-5-9916-2408-4
6. Audit. Theory and practice. Textbook/Ed. N.A. Kazakova. – M.: Yurait, 2014. - 400 p. - ISBN 978-5-9916-3287-4
7. Audit. Theory and practice: a textbook for bachelors / N. A. Kazakova, G. B. Polisyuk [etc.]: edited. ed. N. A. Kazakova. - M.: Yurayt Publishing House, 2015. - 385 p.
8. Audit. Textbook/Ed. T.M. Rogulenko. – M.: Yurayt, 2013. - 544 p. – ISBN 978-5-9916-2877-8
9. Audit: a textbook for students of higher professional education studying in the specialty 080109 “Accounting, analysis and audit” and for preparing bachelors in the areas of training 080100 “Economics”, 080200 “Management” (profile “Management and financial accounting”): a textbook for undergraduate students studying in the field of Economics / R. P. Bulyga and others; edited by R. P. Bulygi; Financial University under the Government of the Russian Federation. - M.: UNITY, 2015. - 431 p.
10. Gerasimova L.N. Professional values ​​and ethics of accountants and auditors. Textbook/L.N. Gerasimova. – M.: Yurait, 2014. - 318 p. – ISBN 978-5-9916-3731-2
11. Gutzeit, E. M. Audit and other sciences / E. M. Gutzeit; Federal state higher educational institution prof. education "Acad. budget and treasury of the Ministry of Finance of the Russian Federation." - M.: VividArt, 2011. - 373 p.
12. Demyanenko E.Yu., Audit: 100 exam answers, / express reference book for university students, 2009.
13. Dmitrieva I.M. Accounting and auditing. Textbook/I.M. Dmitrieva. – M.: Yurayt, 2014. - 306 p. - ISBN 978-5-9916-2817-4
14. Dmitrieva I.M., Accounting and Audit, /FBK-PRESS, 2007
15. Erofeeva V.A. Audit. Textbook/V.A. Erofeeva. – M.: Yurait, 2014. - 640 p. – ISBN 978-5-9916-1592-1
16. Erofeeva V.A. Audit. Short course of lectures/V.A. Erofeeva. – M.: Yurayt, 2014. - 208 p. - ISBN 978-5-9916-2601-9, 978-5-9692-1439-2
17. Erofeeva, V. A. Audit: textbook. manual for bachelors / V. A. Erofeeva, V. A. Piskunov, T. A. Bityukova; St. Petersburg State University of Economics and Finance. - 2nd ed., revised. and additional - M.: Yurayt, 2014. - 640 p.
18. Kamyshanov P.I., Audit: Standards and Practice, / Dzhangar, 2007.
19. Karagod V.S. Audit. Theory and practice. Textbook/V. S. Karagod. – M.: Yurayt, 2014. – 672 p. - ISBN 978-5-9916-1792-5
20. Kozhinov, 6000 typical postings, /M.: INFRA, 2008.
21. Kochinev Yu.Yu., Audit, /PETER, 2009
22. Kurkina M.P., Audit, /M.: INFRA, 2008
23. Lebedeva E.M. Audit. Workshop. Textbook/E.M. Lebedeva. – M.: Academy, 2014. - 176 p. – ISBN 978-5-4468-0815-1
24. Lebedeva E.M. Audit. Textbook/E.M. Lebedeva. – M.: Academy, 2013. - 176 p. – ISBN 978-5-4468-0522-8
25. Lemesh V.M. Revision and audit/V.M. Lemesh. – M.: Grevtsova Publishing House, 2013. - 272 p. -ISBN 978-985-6954-52-1
26. International Auditing Standards/Ed. Zh.A. Kevorkova. – M.: Yurayt, 2014. - 464 p. – ISBN 978-5-9916-3086-3.
27. Nitetsky V.V., Financial analysis in auditing: theory and practice, /Textbook, M: Delo, 2008.
28. Parushina, N.V. Audit: basics of auditing, technology and methodology for conducting audits: textbook. a manual for students studying in the specialties “Accounting, Analysis and Audit”, “Finance and Credit”, “Taxes and Taxation” / N.V. Parushina, E.A. Kyshtymova. - 2nd ed., revised. and additional - M.: Forum: INFRA-M, 2013. - 560 p.
29. Podolsky, V.I. Fundamentals of auditing: textbook. manual on the program for training and certification of professional accountants: basic course / V. I. Podolsky, A. A. Savin, L. V. Sotnikova; Institute prof. accountants and auditors of Russia. - 4th ed., revised. and additional - M.: Binfa, 2009. - 187 p.
30. Prosvirkin Yu.B., Pankova S.V., Firsov A.G. State financial control and audit, /Orenburg Book Publishing House, 2007.
31. Rogulenko T.M. Audit. Textbook/T.M. Rogulenko. – M.: KnoRus, 2014. - 432 p. - ISBN 978-5-406-03629-7
32. Rogulenko T.M. Fundamentals of auditing/T.M. Rogulenko. – M.: Flinta, 2013. - 672 p. – ISBN 978-5-9765-1320-4
33. Rogulenko, T. M. Fundamentals of auditing: a textbook for students of higher educational institutions studying in specialties 060500 - Accounting, analysis and audit, 060600 - Finance and credit, 060600 - World economy, 351200 - Taxes and taxation / T. M. Rogulenko , S.V. Ponomareva. - 4th ed., revised. and additional - M.: FLINTA; NOU VPO "MPSU", 2013. - 668 p.
34. Savin A.A. Audit/A.A. Savin. – M.: Infra-M, 2013. -512 p. - ISBN 978-5-905554-14-8
35. Sannikova, M. O. Fundamentals of auditing: a textbook for students of higher educational institutions / M. O. Sannikova. - Saratov, Letter: 2015. - 301 p.
36. Suits, V.P. Audit: textbook. a manual for students of educational institutions of secondary vocational education studying in the specialties “Economics and Accounting” and “Taxes and Taxation” / V. P. Suits, V. A. Sitnikova. - 3rd ed., erased. - M.: KnoRus, 2012. - 167 p.
37. Audit theory: textbook. a manual for students studying in the field of Economics / S. I. Zhminko et al.; resp. editors: Oksana Morozova, Natalya Kalinicheva. - Rostov n/d: Phoenix, 2012. - 443 p.
38. Fedorenko I.V. Audit/I.V. Fedorenko. – M.: Infra-M, 2013. - 272 p. – ISBN 978-5-16-005015-7
39. Filipev, D. Yu. Fundamentals of auditing: textbook. manual for students of higher educational institutions studying in specialties 080109 “Accounting, analysis and audit”, 080105 “Finance and credit”, 080107 “Taxes and taxation” / D. Yu. Filipev, N. V. Pislegina. - 2nd ed., revised. - Barnaul: Publishing House of the Altai Academy of Economics and Law, 2012. - 219 p.
40. Yudina, G. A. Fundamentals of auditing: textbook. a manual for students studying in the specialties “Accounting, Analysis and Audit”, “Finance and Credit”, “World Economy”, “Taxes and Taxation” / G. A. Yudina, M. N. Chernykh. - 5th ed., revised. and additional - M.: KnoRus, 2012. - 382 s.

REFERENCES

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10. Nikulina, N.N. Insurance management: A textbook for university students studying in the specialties "Finance and Credit", "Accounting, Analysis and Audit", "Commerce", " Anti-crisis management" / N.N. Nikulina, N.D. Eriashvili. - M.: UNITY-DANA, 2013. - 703 p.
11. Nikulina, N.N. Financial management of an insurance organization: A textbook for university students studying in the specialties (080105) “Finance and Credit”, (080109) “Accounting, Analysis and Audit” / N.N. Nikulina, S.V. Berezina. - M.: UNITY-DANA, 2013. - 431 p.
12. Pavlov, P.V. Financial law: Textbook for students studying in the specialties "Finance and Credit", "Accounting, Analysis and Audit", "World Economy", "Taxes and Taxation" / P.V. Pavlov. - M.: Omega-L, 2013. - 302 p.
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