ANALYSIS OF THIRD-GENERATION AUDIT STANDARDS |
| 1 | |
| 2012 |
| scientific article | 657.22 | ||
| 226-229 | auditing standards, regulations, audit report, distortions, accounting (financial) reporting |
| The article examines the system of normative legal regulation of auditing, new auditing standards issued in 2010, their main differences from the previous generation of standards, and the terminology base. Some proposals are given concerning further standardization of methods and practices of auditing. |
 |