Audit Theory. Study Guide

The audit is the most important infrastructure element that ensures the quality and accuracy of the accounting (financial) reporting of enterprises and organizations, and, therefore, a means of increasing the level of confidence in the internal and external users to this reporting. Therefore, in modern conditions of reforming the legislation, the adaptation of the Russian audit to international standards, the transition from "confirming" to the risk-oriented audit, the role of experts with knowledge and skills in the field of theory, technology and audit techniques increases.
In the textbook, the current aspects of the legislative and regulatory regulation of the audit in Russia, the professional ethics of an audit, methodical approaches to conducting audits from planning to issuing an audit conclusion, the principles to ensure the quality of audit. The textbook is intended for students studying in the Economy (degree - Master) and specialties / Profiles" Finance and Credit "," World Economy "," Accounting, Analysis and Audit "," Taxes and Taxation "," Applied Informatics (in the economy) ", full-time and correspondence forms of training. Contains a course of lectures, plans of seminars, issues for self-test, control tests for testing students" knowledge, tasks and production situations, themes of abstracts and recommendations on their implementation