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Regular version of the site

Article

Аудит финансовой отчетности, подготовленной в соответствии с МСФО: понятие, цели, задачи и методы

Аудиторские ведомости. 2013. № 11. С. 21-31.
Штефан М. А., Волкова Д. П.

In the present article we analyze the provisions of the normative documents and make a conclusion, that audit of the reporting prepared according to the IFRS doesn't belong to the audit-related services and special auditor tasks. Using the demands of preparing the financial statements according the international standards, we defined the purpose and problems of audit of the reporting prepared in accordance with IFRS. Besides in article we consider the main methods of this type of audit.