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  2. L.1 Ͳֲ '
  3. V.
  4. VI. ˲ 1
  5. VI. ˲ 2
  6. VI. ˲ 3
  7. VI. ˲ 4

̳ () - International Federation of Accountants (IFAC) - , . . , , , , . () - International Auditing and Assurance Standards Board (IAASB) - ̳ (, ISAs - International Standards on Auditing).

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, , 36 ̳ () 1 ̳ ():


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300
315 '
320
330ij
402 ',
450 ,
500
501 -
505
510 -
520
530
540 , ??,
550'
560 䳿
570
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600 - ( )
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706
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810
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