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Published: 4 June 2021
Last updated: 21 February 2023

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1

International Federation of Accountants. International Auditing Practices Committee. International standards on auditing. New York: The Federation., 1991.

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2

Arzumanova, Lana, Natal'ya Orlova, Yuliya Caregradskaya, and Ol'ga Sobol'. International Standards on Auditing. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1303010.

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For graduate students, teachers, postgraduates and law students. The manual can be useful for the preparation of course papers and theses by students in the field of training "Jurisprudence", "State and municipal administration"."
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3

Krommes, Werner. Kommentar International Standards on Auditing. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7.

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4

Voronina, Larisa. International standards on auditing: theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1037951.

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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.
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5

International Federation of Accountants. International Auditing Practices Committee. Proposed International Standards on Auditing(ISA's). New York: IFC, 1993.

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6

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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7

Ridley, Jeffrey. International quality standards: Implications for internal auditing. Altamonte Springs, Fla: Institute of Internal Auditors, Research Foundation, 1996.

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8

Kazakhstan, Palata auditorov Respubliki. Mezhdunarodnye standarty audita v Kazakhstane: International standards on auditing in Kazakhstan. Almaty: Raritet, 2001.

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9

Bagshaw, Katherine. A practical guide to international standards on auditing. Milton Keynes: Accountancy Books, 1998.

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10

International Federation of Accountants. International Auditing Practices Committee. Knowledge of the business: International standard on auditing. New York: International Auditing Practices Committee of the International Federation of Accountants, 1992.

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11

Committee, International Federation of Accountants International Auditing Practices. Preface to International standards on auditing and related services of the International Federation of Accountants. New York: International Federation of Accountants, 1993.

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12

Committee, International Federation of Accountants International Auditing Practices. Preface to international standards on auditing and related services of the International Federation of Accountants. New York: International Auditing Practices Committee of the International Federation of Accountants, 1993.

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13

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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14

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

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15

American Institute of Certified Public Accountants. International accounting and auditing standards, as of October 1, 1988. Chicago, Ill: Published for the American Institute of Certified Public Accountants by Commerce Clearing House, 1988.

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16

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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17

Board, Auditing Practices. International standards on auditing (UK and Ireland): Exposure draft. [London]: APB Limited, 2004.

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18

International Federation of Accountants. International Auditing Practices Committee. Codification of ISAs: Framework of international standards on auditing and related services : proposed international standards on auditing (ISAs) and related services (RSs). New York: International Auditing Practices Committee of the International Federation of Accountants, 1993.

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19

Accountants, International Federation of. Handbook of international auditing, assurance, and ethics pronouncements. 2nd ed. New York: International Federation of Accountants, 2004.

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20

Accountants, International Federation of. Handbook of international auditing, assurance, and ethics pronouncements. 2nd ed. New York: International Federation of Accountants, 2002.

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21

International auditing: A comparative survey of professional requirements in Australia, Canada, France, West Germany, Japan, the Netherlands, the UK and the USA. Basingstoke: Macmillan, 1985.

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22

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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23

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

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24

World Bank. South Asia Regional Office. Financial Management Unit. Public sector accounting and auditing in South Asia: A comparison to international standards. [New Delhi]: The World Bank, South Asia Region Financial Management Unit, 2010.

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25

Drummond, Christina S. R. Guide to accounting pronouncements & sources: A Canadian accountant's index of authoritative accounting and auditing literature including Canadian, international, and relevant US and UK pronouncements. 3rd ed. Toronto: Canadian Institute of Chartered Accountants, 1992.

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26

Drummond, Christina S. R. Guide to accounting pronouncements and sources: A Canadian accountant's index of authoritative accounting and auditing literature including Canadian, international and relevant US and UK pronouncements. 2nd ed. Toronto, Ont: Canadian Institute of Chartered Accountants, 1990.

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27

Anderson, Urton. Implementing the international professional practices framework. 3rd ed. Altamonte Springs, Fla: IIA Research Foundation, 2009.

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28

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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29

Incorporated, CCH. Top accounting issues for 2010: CPE course. Chicago: CCH, 2009.

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30

ter, Michael Buschhu. Kommentar Internationale Rechnungslegung IFRS. Wiesbaden: Gabler, 2011.

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31

Campbell, Leslie G. International auditing: A comparative survey of professional requirements in Australia, Canada, France, West Germany, Japan, The Netherlands, the UK, and the USA. New York: St. Martin's Press, 1985.

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32

Daniel, Zéghal, ed. Communications in annual reports: An international comparison. Vancouver, B.C: Certified General Accountants' Association of Canada, 1997.

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33

International Public Sector Management Symposium (3rd 2001 Mannheim, Germany). Evaluation and accounting standards in public management: Proceedings of the 3rd International Public Sector Management Symposium. Baden-Baden: Nomos, 2002.

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34

K, Mason Alister, ed. Guide to accounting pronouncements & sources: A Canadian accountant's index of authoritative accounting and auditing literature including Canadian, International and relevant US and UK pronouncements. Toronto: Butterworths, 1985.

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35

L, McKee David, and McKee Yosra AbuAmara 1948-, eds. Accounting and the global economy under Sarbanes-Oxley. Armonk, N.Y: M.E. Sharpe, 2007.

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36

Götz, Jan. Überschuldung und Handelsbilanz: Zur Ableitung einer insolvenzrechtlichen Überschuldung aus den Rechnungslegungsvorschriften des Handelsgesetzbuches und des International Accounting Standards Board. Berlin: Duncker und Humblot, 2004.

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37

International Federation of Accountants. International Auditing Practices Committee. International standard on auditing. New York: International Federation of Accountants, 1992.

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38

Committee, International Federation of Accountants International Auditing Practices. International standard on auditing. New York: International Federation of Accountants, 1991.

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39

International Federation of Accountants. International Auditing Practices Committee. International standard on auditing. New York: International Federation of Accountants, 1991.

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40

International Federation of Accountants. International Auditing Practices Committee. International standard on auditing.: Addendum 2 to International standard on auditing. New York: International Federation of Accountants, 1992.

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41

Committee, International Federation of Accountants International Auditing Practices. [International standard on auditing].: Addendum 1 to International standard on auditing. New York: International Federation of Accountants, 1991.

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42

Vollmer, Robert. Rechnungslegung auf informationseffizienten Kapitalma rkten. Wiesbaden: Gabler, 2008.

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43

Committee, International Federation of Accountants International Auditing Practices. Illegal acts: Proposed International Standard on Auditing. New York: International Federation of Accountants, 1991.

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44

International Federation of Accountants. International Auditing Practices Committee. The auditor's report on financial statements: Proposed international standard on auditing. New York: International Auditing Practices Committee of the International Federation of Accountants, 1993.

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45

Comparative International Auditing Standards. American Accounting Association, 1985.

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46

Comparative international auditing standards. [s.l.]: Amrican Accounting Association, 1985.

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47

O'Regan, David. International Auditing. Wiley & Sons, Incorporated, John, 2004.

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48

Chong, H. Gin. Guide to International Auditing Standards. Business Expert Press, 2015.

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49

Chong, H. Gin. Guide to International Auditing Standards. Business Expert Press, 2015.

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50

International Standards on Auditing (ISAs) - Internationale Prüfungsgrungsätze. Schäffer-Poeschel Verlag, 2000.

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