Контроль качества аудита. Светлана Бычкова
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Название: Контроль качества аудита

Автор: Светлана Бычкова

Издательство:

Жанр: Бухучет, налогообложение, аудит

Серия:

isbn: 978-5-699-23938-2

isbn:

СКАЧАТЬ style="font-size:15px;">      Статьи 8—12 Закона о бухгалтерском учете, п. 9—11 Положения по ведению бухгалтерского учета.

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      www.ifac.org.

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      Следует отметить, что в период с 1999 по 2004 г. требования по организации контроля качества деятельности аудиторских фирм со стороны профессиональных объединений (саморегулируемых организаций) регламентировались Положением по международной профессиональной практике 1 «Обеспечение уверенности в качестве профессиональных услуг» (International professional practice statement 1 «Assuring the quality of professional services»), которое с введением в действие Положения об обязательствах организаций – членов МФБ 1 утратило силу, однако сыграло немаловажную роль в работе МФБ по повышению качества аудиторской деятельности.

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