Mezinárodní auditorské standardy, jejich aplikace a role v Ruské federaci

The aim of this thesis is to acquaint the reader with the issues of financial audit according to international auditing standards and their application in the Russian Federation. Attention is mainly paid to the situation in the audit profession in Russia, the role and use of the ISA in the course of carrying out the audit by Russian audit firms or individual auditors. Another challenge is to compare international auditing standards with Russian audit rules. In order to achieve the above mentioned objectives, the role of international standards in the system of economic relations, their creation, structure, advantages and disadvantages associated with the introduction and relationship with international accounting standards IFRS has been described. Subsequently, the development and the current status of the audit rules in the Russian Federation, their structure, and a brief comparative description with other CIS member states. The final part of the thesis is the comparison of ISA and national auditing standards with the Russian Federation and an example of using several international standards in practice.