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В магистерской диссертации проанализированы требования международных стандартов аудита, обуславливающие необходимость их детализации и конкретизации. В проектной части работы даны рекомендации по доработке и созданию системы стандартов аудита на уровне саморегулируемой организации аудиторов.
In this master's thesis analyzes the requirements of ISA, causing the need for their detailing and specification. In the project part gives the recommendations for creating a system of auditing standards at the level of self-regulatory organization of auditors.
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