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Regular version of the site

Article

Планирование аудита оценочных обязательств в соответствии с международными стандартами

Финансы: теория и практика. 2017. Т. 21. № 3. С. 202-215.

The task of identifying differences between Russian and International audit standards is relevant today.  It is very important to adapt to the new rules internal audit standards which regulate such processes as a planning an audit, gathering audit evidence, preparing of a working papers. In the present article we propose a planning an audit of provisions. This reporting indicator is very risky because there are no strict regulations in the evaluation and recognition criteria this indicator, accounting of provisions is carried out with the use of professional judgment.

In the article we proposed recommendations for planning an audit of provisions: we set audit goals and tasks, we developed a methodology of risk, internal control, materiality and audit sampling assessment.

The article is based on the requirements of International Financial Reporting Standards and International Standards on Auditing. It may be helpful for internal and external auditors, accouters, students and lectures.