SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS

Abstract

During the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective. At every step of his/her work the auditor collects proofs and then leaning against them he/she will be able to present his/her opinion about reliability of accounting. The author studies the idea of the notion ‘auditor’s proofs’, systematizes the list of documents that can be included into auditor’s proofs, identifies parameters describing specific features of getting auditor’s proofs on the basis of international standards of audit. The article provides the analysis of potential use of international standards by Russian auditors, which could promote their integration into international auditors’ community.

Keywords

• аудит
• аудиторские доказательства
• международные стандарты аудита
• особенности аудиторских доказательств