title: ÐÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ðµ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸: Ð¸ÑÑÐ¾ÑÐ¸Ñ Ð¸ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ Ð¿Ð¾Ð´Ñ Ð¾Ð´Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "Ð¢Ð "ÐÐÐÐ¢ÐÐÐ¡ÐÐÐ ÐÐÐ ÐÐ")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: International regulation of auditing: history and modern approaches (on the example of LLC Â«trading house Â«BALTIYSKIY BEREGÂ»)
Creators: name: ÐÐ°Ð»ÑÑÐ¼Ð°Ð½, ÐÑÑÐµÐ¼
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: Ð°ÑÐ´Ð¸Ñ
Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð°ÑÐ´Ð¸ÑÐ°
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Ð°Ð½Ð°Ð»Ð¸Ð· Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
audit
international standards on auditing
international federation of accountants
financial reporting standards
ISA adaptation
analysis of audit activities

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«Ð¢Ð Â«ÐÐÐÐ¢ÐÐÐ¡ÐÐÐ ÐÐÐ ÐÐÂ». Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ÑÐ²Ð»ÐµÐ½Ð¸Ñ, ÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¸Ñ, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð°ÑÐ´Ð¸ÑÐ° Ð½Ð° Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¼ Ð¸ Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð¼ ÑÑÐ¾Ð²Ð½Ðµ. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð¸ÑÑÐ¾ÑÐ¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ÑÐ²Ð»ÐµÐ½Ð¸Ñ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð² Ð°ÑÐ´Ð¸ÑÐµ Ð¸ Ð² ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐµÐ¹. ÐÑÐ»Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÑÐ°Ð¿Ñ ÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ Ð¿Ð¾Ð´ÑÐ¾Ð´Ñ Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÐ° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¢Ð Â«ÐÐÐÐ¢ÐÐÐ¡ÐÐÐ ÐÐÐ ÐÐÂ» Ð±ÑÐ»Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¸ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ñ Ð°Ð´Ð°Ð¿ÑÐ°ÑÐ¸Ð¸ ÐÐ¡Ð Ð² ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ. ÐÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð±ÑÐ»Ð¾ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð¾Ð²Ð°Ð½Ð¾ ÑÐ¾ÑÑÐ°Ð²Ð»ÑÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð¿Ð¾ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼ ÐÐ¡Ð¤Ð Ð´Ð»Ñ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð·ÑÐ°ÑÐ½Ð¾ÑÑÐ¸ Ð´Ð»Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÐ¾Ð² Ð¸ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¾ÑÐ¾Ð², ÑÑÐ¾ Ð²Ð¿Ð¾ÑÐ»ÐµÐ´ÑÑÐ²Ð¸Ð¸ Ð¼Ð¾Ð¶ÐµÑ Ð¿ÑÐ¸Ð²ÐµÑÑÐ¸ Ðº ÑÐ²ÐµÐ»Ð¸ÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¸Ð±ÑÐ»Ð¸ Ð¸ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸.
description: The object of study is LLC Â«Trading House Â«BALTIYSKIY BEREGÂ». The aim of the work was to analyze the emergence, formation, development and application of international standards on auditing at the international and national level. The historical analysis of the emergence of standards in auditing and in the making of financial reports was performed. The stages of formation and modern approaches in auditing were reviewed. On the example of LLC Â«Trading House Â«BALTIYSKIY BEREGÂ», problems and prospects of ISA adaptation in Russian audit practice were considered. The company was recommended to make reports under IFRS standards to ensure transparency for auditors and potential investors. All of that may further lead to an increase in profits and company value.