Audit activity in Russia. Tutorial. Belavina I.S., Dubkov D.A., Kostina N.A.

The textbook is compiled from 5 chapters and paragraphs, which indicates the provisions, starting from the stages of the evolution of audit activities to modern trends in the development of audit services in Russia (Due Diligence and Tax Consultation). Definitions of the main terms, generally accepted reductions in the field of audit standards and rules are given, as well as the basic classifications. The concept of the development of Russian audit on the basis of international standards and rules, as well as regulatory regulation in order to law enforcement and analysis of the quality of audit activities, is described. Organizational and methodological aspects reveal the features of organizational preparation for internal audit checks, individual requirements for auditors, individual criteria and indicators of the risk system assessment. The fundamental differences between monitoring in a complex analysis (Due Diligence), independent examination and tax consultation.

corresponds to the Federal State Educational Standard in the latter generation.

for undergraduate students: 38.03.01 Economics "Accounting," Accounting, Analysis and audit (A) ”,“ Accounting and finances ”; 03/38/02 Management "Management of Small Business", 40.03.01 Jurisprudence; For specialtic students 38.05.01 Economic security.