НОВОСТИ ИНДУСТРИИ

08.10.2013

На обсуждении стандарты деятельности аудитора


Продолжаются общественные обсуждения. Приведение норм Федерального закона «Об аудиторской деятельности» в соответствие с международными стандартами аудита стало основанием для двух общественных обсуждений на едином государственном портале.

В первом случае целью регуляции является уточнение закона в части детализации понятий "аудиторская деятельность" и "аудит", а также дополнение статьи 1 ФЗ "Об аудиторской деятельности" понятиями "бухгалтерская (финансовая) отчетность" и "иная финансовая отчетность организации (группы организаций)". 
Второе обсуждение предстоит по более амбициозной теме, потому что целью рассматриваемого законопроекта является ни много ни мало приведение норм указанного ФЗ в соответствие с общепринятой мировой практикой, в частности, положениями кодекса этики профессиональных бухгалтеров, принятым Международной федерацией бухгалтеров. 
Существенна и тематическая составляющая документа, ведь обсуждается круг запретов на ведение аудиторской деятельности и, видимо, можно говорить о введении понятия зависимый аудитор.

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