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1

Ireland. Department of Finance. Internal audit standards. Dublin: Stationery Office, 1992.

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2

(Canada), Federal Buildings Initiative. Audit standards guidelines. [Ottawa]: Office of Energy Efficiency, 2002.

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3

The first audit engagement: An audit technique study. [Toronto]: Canadian Institute of Chartered Accountants, 1996.

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4

Willborn, Walter W. O. Audit standards: A comparative analysis. 2nd ed. Milwaukee, Wis: ASQC Quality Press, 1993.

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5

Willborn, Walter W. O. Audit standards: A comparative analysis. Milwaukee, Wis: American Society for Quality Control, 1987.

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6

American Institute of Certified Public Accountants. Subcommittee on Health Care Matters. Hospital audit guide. 6th ed. New York: American Institute of Certified Public Accountants, 1987.

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7

Royal College of Obstetricians & Gynaecologists. Audit Committee's Working Group. Communication standards - gynaecology: Audit: surgical procedures. London: Royal College of Obstetricians and Gynaecologists, 1995.

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8

Board, Auditing Standards. Imposed limitation of audit scope. London: Auditing Practices Board, 1999.

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9

Board, Auditing Standards. Imposed limitation of audit scope. London: Auditing Practices Board, 1998.

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10

Gounaris, Spiros. Auditing standards and perceptions. Edited by ebrary Inc. Bradford, England: Emerald Group Publishing, 2005.

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11

Pallais, Don. New issues in audit and accounting: PCC's annual audit and accounting update. Fort Worth, Tex: Practitioners Pub., 1999.

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12

United States. Office of Management and Budget. Audit legal letter guidance. Washington, DC: Executive Office of the President, Office of Management and Budget, 1998.

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13

Gutt︠s︡aĭt, Ė M. Audit: Kont︠s︡ept︠s︡ii︠a︡, problemy, ėffektivnostʹ, standarty. Moskva: I︠U︡NITI-DANA, 2003.

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14

Derr, Nancy. ABA's compliance audit manual. [Washington, D.C.]: American Bankers Association, 1990.

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15

Worcester and District Health Authority. S.C.A.P.A.: Standards of care and practice audit. Worcester: Worcester and District Health Authority, 1988.

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16

ISO 9001:2000 audit procedures. Amsterdam: Elsevier Butterworth-Heinemann, 2002.

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17

Glezen, G. William. Improving audit efficiency and effectiveness. [New York]: American Institute of Certified Public Accountants, 1994.

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18

Fitzsimons, Adrian P. WG&L audit manual, 1990. Boston: Warren, Gorham & Lamont, 1989.

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19

Board, Auditing Practices. Communication between external auditors and audit committees. London: Auditing Practices Board, 1998.

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20

Arruñada, Benito. The economics of audit quality: Private incentives and the regulation of audit and non-audit services. Boston: Kluwer Academic, 1999.

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21

Education, Quality Assurance Agency for Higher. Middlesex University: Institutional audit. Gloucester: Quality Assurance Agency for Higher Education, 2003.

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22

Board, Institute of Internal Auditors Internal Auditing Standards. Planning the audit assignment. Altamonte Springs, Fla: The Board, 1993.

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23

Dunlea, Aidan. Auditing standards: A quick reference. Dublin: Oak Tree Press, 1995.

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24

Barnes, D. M. Value-for-money audit evidence. [Toronto]: Canadian Institute of Chartered Accountants, 1991.

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25

ISO 9000 audit questionnaire and registration guidelines. Milwaukee, Wisc: ASQC Quality Press, 1994.

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26

Frantz, Pascal. Auditor's skill, auditing standards, litigation, and audit quality. London: London School ofEconomics, Financial Markets Group, 1996.

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27

American Institute of Certified Public Accountants. Banking industry developments - 1990: Update to the AICPA Industry audit guide Audits of banks. New York: AICPA, 1990.

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28

Hooks, Karen L. Auditing and assurance services: Understanding the integrated audit. Hoboken, NJ: Wiley, 2011.

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29

Congress, Indian Roads. Manual on road safety audit. New Delhi: Indian Roads Congress, 2010.

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30

Office, General Accounting. Government auditing standards: Standards for audit of governmental organizations, programs, activities, and functions. Washington, D.C: The Office, 1988.

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31

American Institute of Certified Public Accountants. Assessing and responding to audit risk in a financial statement audit. New York: American Institute of Certified Public Accountants, 2010.

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32

Accountants, American Institute of Certified Public. Assessing and responding to audit risk in a financial statement audit. New York: American Institute of Certified Public Accountants, 2012.

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33

Sally, Chan, ed. EDI security, control, and audit. Boston: Artech House, 1993.

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34

Sanders, Donald A. Passing your ISO 9000/QS-9000 audit: A step-by-step guide. Boca Raton, Fla: St. Lucie Press, 1997.

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35

Sanders, Donald A. How to pass your ISO 9000 audit. Saranac Lake, N.Y. (Trudeau Rd., Saranac Lake 12983): American Management Association, 1994.

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36

Quality Assurance Agency for Higher Education. Institutional Review Directorate. The Manchester Metropolitan University: Quality audit report. Gloucester: Quality Assurance Agency for Higher Education, 2001.

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37

Levy, Marvin. Errors, fraud and illegal acts: Audit standards and strategies. New York, NY ((1211 Ave. of the Americas, New York 10036-8775): American Institute of Certified Public Accountants, 1994.

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38

Obcarskas, Stanley. Standards and Quality audit for community psychiatric nursing services. Birmingham: International Health Services, 1991.

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39

Pickett, Douglas E. Sarbanes-Oxley: Audit, 404 standards, and requirements : instructor guide. Fort Worth, Tex: Practitioners Pub. Co., 2005.

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40

AICPA. 2017/18 Government Auditing Standards and Single Audit Developments. New York, NY: American Institute of Certified Public Accountants, Inc., 2017. http://dx.doi.org/10.1002/9781119480327.

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41

American Institute of Certified Public Accountants. Assessing and responding to audit risk: International auditing standards. New York: American Institute of Certified Public Accountants, 2013.

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42

Pollock, Alan. Surgical audit. London: Butterworths, 1989.

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43

Committee, American Institute of Certified Public Accountants Accounting Standards Executive. Financial highlights of separate accounts: An amendment to the audit and accounting guide audits of investment companies. New York, NY: American Institute of Certified Public Accountants, 2003.

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44

American Institute of Certified Public Accountants. Investment Companies Committee. Accounting for certain distribution costs of investment companies: Amendment to AICPA audit and accounting guide, Audit of investment companies. New York, NY (1211 Ave. of the Americas, New York 10036-8775): The Institute, 1995.

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45

Education, Quality Assurance Agency for Higher. The Manchester Metropolitan University: Institutional audit. Gloucester: Quality Assurance Agency for Higher Education, 2004.

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46

Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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47

Royal College of Obstetricians and Gynaecologists. Audit Committee. Working Group on Communication Standards - Gynaecology. Report ofthe Audit Committee's Working Group on Communication Standards - Gynaecology. London: RCOG, 1995.

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48

Glickman, Myer. Making palliative care better: Quality improvement, multiprofessional audit and standards. London: National Council for Hospice and Specialist Palliative Care Services, 1997.

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49

Royal College of Obstetricians and Gynaecologists. Audit Committee. Working Group on Communication Standards - Obstetrics. Reportof the Audit Committee's Working Group on Communication Standards - Obstetrics. London: RCOG, 1995.

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50

Ramos, Michael J. Fraud detection in a GAAS audit. New York, N.Y: American Institute of Certified Public Accountants, 2004.

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