International standards on auditing: theory and practice

The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards. Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H). The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher education of the latest generation and the national professional standard "the Auditor". For students, bachelors, undergraduates, postgraduates and teachers of economic universities and faculties, students of the program of preparation for the qualification exam for obtaining the certificate of the auditor, a professional accountant and also auditors, accountants, economists, lawyers and heads of organisations or improving qualification.