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1

International Federation of Accountants. International Auditing Practices Committee. Auditing derivative financial instruments. New York: International Federation of Accountants, 2001.

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2

Board, Auditing Practices. Auditing derivative financial instruments. London: Auditing Practices Board, 2002.

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3

Spellmire, George W. Accounting, auditing, and financial malpractice. San Diego: Harcourt Brace Professional Pub., 1998.

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4

Sawyers, Jimmy R. IT auditing for financial institutions. Austin, Tex: AlexInformation, 2003.

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5

Ruud, T. Flemming. Auditing as verification of financial information. Oslo: Norwegian University Press, 1989.

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6

Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Chicago, Ill: Government Finance Officers Association, 2005.

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7

Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Chicago, IL: Government Finance Officers Association, 2012.

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8

Deutsch, Gary M. Risk based auditing for financial institutions. Austin, Tex: Alexinformation, 2008.

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9

Botts, Nathan O. Risk based auditing for financial institutions. Austin, Tex: AlexInformation, 2003.

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10

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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11

Vinten, Gerald. Financial regulation. Edited by ebrary Inc. Bradford, England: Emerald Group Publishing, 2005.

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12

Adrian, James J. Construction accounting: Financial, managerial, auditing, and tax. 2nd ed. Englewood Cliffs, N.J: Prentice-Hall, 1986.

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13

Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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14

Lottery, Montana. Montana Lottery financial statements (unaudited). Helena, Mont: Montana Lottery, 1987.

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15

Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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16

Office, Home. Financial management: Code of practice. London: HMSO, 1994.

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17

A, Roy Richard, ed. Financial reporting issues for internal auditors. Altamonte Springs, Fla: Institute of Internal Auditors, 1990.

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18

Martin, D. Edward. Attorney's handbook of accounting, auditing, and financial reporting. 4th ed. New York, NY: M. Bender, 1992.

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19

International Federation of Accountants. International Auditing Practices Committee. Review of financial statements: Proposed international auditing guideline. [New York]: International Federation of Accountants, 1987.

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20

Afterman, Allan B. Accounting and auditing disclosure manual, 1985. Boston: Warren, Gorham & Lamont, 1985.

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21

American Institute of Certified Public Accountants. Social Insurance Task Force. Auditing the statement of social insurance. New York, NY: American Institute of Certified Public Accountants, 2004.

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22

Gaa, James C. Methodological foundations of standard setting for corporate financial reporting. Sarasota, Fla: American Accounting Association, 1988.

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23

Board, Auditing Practices. The going concern basis in financial statements. London: Auditing Practices Board, 1993.

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24

Board, Auditing Practices. The going concern basis in financial statements. London: Auditing Practices Board, 1994.

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25

Office, Victoria Audit. Internal financial reporting in local government. Melbourne: Victorian Auditor-General's Office, 2005.

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26

United States. Office of Management and Budget. Audit requirements for federal financial statements. Washington, D.C: Executive Office of the President, Office of Management and Budget, 2000.

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27

American Institute of Certified Public Accountants. Using a SOC 1sm report in a financial statement audit. New York, N.Y: American Institute of Certified Public Accountants, 2013.

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28

B, Wright Gail, ed. Cases from the SEC files: Topics in auditing. Upper Saddle River, NJ: Prentice Hall, 2003.

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29

Board, Auditing Standards. Other information in documents containing audited financial statements. London: Auditing Practices Board, 1999.

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30

L, Nich David, ed. Effective health care internal auditing. Rockville, Md: Aspen Systems Corp., 1985.

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31

Gut, Alexander. Auditing OTC derivatives for banks. Bern: P. Haupt, 1995.

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32

Office, General Accounting. Financial audit guide: Auditing the statement of budgetary resources : financial management and assurance. Washington, D.C: U.S. General Accounting Office, 2001.

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33

Amran, Noor Afza. Contemporary Issues in Financial Reporting, Auditing and Corporate Governance. Sintok, Kedah Darul Aman, Malaysia: Penerbit Universiti Utara Malaysia, 2013.

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34

Wood, Venita M. Auditing governmental financial statements: Programs and other practice aids. New York, NY: American Institute of Certified Public Accountants, 2004.

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35

Inside accounting: The sociology of financial reporting and auditing. Burlington, VT: Gower Pub. Company, 2011.

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36

Möglichkeiten zur Schliessung der Erwartungslücke bei der Prüfung deutscher Konzernabschlüsse: Verbesserung der Konzernrechnungslegung und deren Prüfung im Kontext der Internationalisierung. Frankfurt am Main: P. Lang, 2000.

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37

Audit Commission for Local Authorities and the National Health Service in England and Wales. World class financial management: A discussion paper. London: Audit Commission, 2005.

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38

Schneider, Stefan. Auslegung der International Financial Reporting Standards am Bilanzierungsobjekt Softwarrentwicklung. Wiesbaden: Deutscher Universitäts-Verlag / GWV Fachverlage, Wiesbaden, 2006.

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39

International Federation of Accountants. Information Technology Committee. Auditing fair values measurements and disclosures. New York, N.Y: International Federation of Accountants, 2002.

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40

Montana. Legislature. Office of the Legislative Auditor. Montana State Lottery audited financial statements. Helena, Mont: Office of the Legislative Auditor, 1990.

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41

New York (State). Division of Audits and Accounts. Health Research, Inc., financial management practices. [Albany, N.Y: The Office, 1985.

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42

Public sector financial control and accounting. Oxford [Oxfordshire]: B. Blackwell, 1987.

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43

Public sector financial control and accounting. 2nd ed. Oxford: Blackwell, 1993.

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44

Kentōkai, Kinʼyū Kensa Manyuaru. Final report of the Working Group on Financial Inspection Manuals: (provisional translation). [Tokyo?: s.n.], 1999.

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45

Diamond, Jack. The role of internal audit in government financial management: An international perspective. [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Department, 2002.

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46

1953-1999, Evans Owen, ed. Macroprudential indicators of financial system soundness. Washington, DC: International Monetary Fund, 2000.

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47

Auditing Contracts (Financial Times). Trans-Atlantic Publications, 1994.

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48

American Institute of Certified Public Accountants., ed. Auditing with computers. Jersey City, NJ: American Institute of Certified Public Accountants, 1994.

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49

Chowdhury, Sandip Narayan Roy. Auditing with computers. Bradford, 1988.

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50

Auditing As Verification of Financial Information. Universitetsforlaget, 1994.

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