International auditing standards: legal regulation

Abstract

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.

Keywords

• аудиторская деятельность
• правовое регулирование
• международные стандарты
• глобализация
• финансовая отчетность
• контроль