THE THEORETICAL AND PRACTICAL ASPECTS OF THE AUDIT RESPONSIBILITY

Litvintseva A A; Yudina G A

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THE THEORETICAL AND PRACTICAL ASPECTS OF THE AUDIT RESPONSIBILITY

Journal: BULLETIN OF KSAU № 4 , 2014

Rubrics: EKONOMIKA I UPRAVLENIE

UDK 69.003(07)

Litvintseva A A ¹

Yudina G A ²

Author and publication information

Authors:

1. Sibirskiy federal'nyy universitet

2. Sibirskiy federal'nyy universitet

Type:

Article

Pages:

from 13 to 22

Status:

Published

Received:

21.04.2014

Accepted:

23.04.2014

Published:

25.04.2014

Subject area:

UDK 69.003(07)

Language:

Russian

Keywords:

audit, audit responsibility, responsibility types, risks, assurance level, standards of auditing activity

Abstract and keywords

Abstract (English):
The article is devoted to the theoretical and practical aspects of audit responsibility, types of responsibility are revealed, arbitration practice analysis is conducted.

Keywords:
audit, audit responsibility, responsibility types, risks, assurance level, standards of auditing activity

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References

1. Grazhdanskiy kodeks Rossiyskoy Federacii. - Dostup iz sprav.-prav. sistemy «Konsul'tantPlyus».

2. Trudovoy kodeks Rossiyskoy Federacii. - Dostup iz sprav.-prav. sistemy «Konsul'tantPlyus».

3. Ugolovnyy kodeks Rossiyskoy Federacii. - Dostup iz sprav.-prav. sistemy «Konsul'tantPlyus».

4. Kodeks Rossiyskoy Federacii ob administrativnyh pravonarusheniyah. - Dostup iz sprav.-prav. sistemy «Konsul'tantPlyus».

5. Ob auditorskoy deyatel'nosti: Federal'nyy zakon ot 30.12.2008 №307-FZ. - Dostup iz sprav.-prav. sistemy «Konsul'tantPlyus».

6. Ob utverzhdenii federal'nyh pravil (standartov) auditorskoy deyatel'nosti: Postanovlenie Pravitel'stva RF ot 23 sent. 2002 g. № 696. - Dostup iz sprav.-prav. sistemy «Konsul'tantPlyus».

7. Ob utverzhdenii federal'nyh standartov auditorskoy deyatel'nosti: Prikaz Ministerstva finansov Rossiyskoy Federacii ot 17 avg. 2010 g. № 90n. - Dostup iz sprav.-prav. sistemy «Konsul'tantPlyus».

8. Makarova S.N. Osobennosti audita effektivnosti ispol'zovaniya gosudarstvennyh sredstv v usloviyah programmnogo byudzheta // Audit i finansovyy analiz. - 2012. - № 4. - S. 211-219.

9. Yudina G.A. Standart № 8: problemy primeneniya // Audit i nalogooblozhenie. - 2009. - № 6.

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