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1

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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2

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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3

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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4

1946-, Hayes Rick Stephan, ed. Principles of auditing: An introduction to international standards of auditing. 2nd ed. Upper Saddle River, NJ: Financial Times Prentice Hall, 2004.

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5

Local responses to international pressure: A process of institutionalisation of audit quality in Russia. Åbo: Akademis Förlag, 2006.

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6

International Federation of Accountants. International Auditing Practices Committee, ed. Proposed international auditing practice statement: The consideration of environmental matters in the audit of financial statements. New York: International Federation of Accountants, 1997.

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7

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Examining the impact of the Sarbanes-Oxley Act and developments concerning international convergence: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Eighth Congress, second session, on regulations in the United Kingdom and Hong Kong, strengthening corporate governance and internal controls, concerns of small companies, and the changed behavior of audit committees, management, and auditors, September 9, 2004. Washington: U.S. G.P.O., 2005.

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8

Hayes, Rick, Philip Wallage, and Peter Eimers. Principles of International Auditing and Assurance. NL Amsterdam: Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463720069.

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The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: Structure of the book following the four phases of the audit process Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) Updates of the most recent auditing & assurance standards, including ISA 315 and 540 Highlighting the broader range of assurance engagements Practice exam-style questions with end-of-chapter answers And take a look at the book website here, for more information and extra materials for both tutors and students.
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9

Accountants, International Federation of, ed. Applicability of international standards on auditing to the audit of financial statements of governments and other non-business public sector entities. New York, N.Y: The Federation, 1992.

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10

Financial Management: Audit of the White House Commission on the National Moment of Remembrance for fiscal years 2003 and 2002. Washington, D.C: The Office, 2004.

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11

Principles of Auditing: An Introduction to International Standards on Auditing. Pearson Education, Limited, 2014.

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12

Principles of Auditing: An Introduction to International Standards on Auditing (2nd Edition). 2nd ed. Prentice Hall, 2004.

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13

Guy, Dan M., Linda A. Lach, and D. R. Carmichael. Ppc's Guide to International Standards on Auditing and Related Services: Covers All International Standards on Audit, Agreed-Upon Procedures; Review, and ... the Isae on Assurance Engagements, and the i. 5th ed. Practitioners Pub Co, 2003.

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14

Federal research: Assessment of the financial audit for SEMATECH's activities in 1990 : report to congressional requesters. Washington, D.C: The Office, 1992.

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15

Federal research: Assessment of the financial audit for SEMATECH's activities in 1989 : report to congressional requesters. Washington, D.C: The Office, 1991.

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16

Financial management: Fiscal year 1992 audit of the Defense Cooperation Account : report to the Congress. Washington, D.C: The Office, 1993.

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