Economic sciences

Kazhikova Zh.N. senior teacher.

Shakirov R. student

Kostanaysky state university of A.Baytursynov,

Kazakhstan

Development of standardization of accounting and auditing in the context of economic integration in the CIS

(for example, Kazakhstan )

Relevance of the research topic. In a globalized economy is becoming increasingly important need to ensure the competitiveness of the CIS countries. Thus one of the conditions for ensuring transparency and competitiveness of the economy is a matching system of accounting, financial reporting and control international standards. To solve the fundamental problems for the development of market mechanisms of economic management priority place is reforming the system of accounting and auditing . Need for theoretical research in the field of accounting and auditing is in conditions of market relations with new requirements for the assessment of accounting to accounting and auditing on the principles of international standards of financial reporting and auditing. International Financial Reporting Standards (IFRS) , which are developed by the International Financial Reporting Standards , recognized worldwide effective tools for drawing up clear and transparent information about the activities of the companies . That transparency in financial reporting and quality control will be those criteria that will focus investors and lenders , choosing objects for investment. Normative regulation of accounting and reporting Kazakhstan organizations should be focused on international financial reporting standards , the priority objective which is to satisfy the needs of internal and external stakeholders users of financial statements in the relevant information needed for decision-making. Transition to IFRS to some extent changes for the preparation of both the reporting and the principles for its quality control - audit. Several Kazakhstani organizations now represents statements made up to international standards, which is to them an additional , very costly aspect of the work . Organizations must prepare financial statements of two types - with Kazakhstan and regulations and international standards , as well as special tax reporting .
Translation organization CIS on the new international accounting system should be carried out with extreme caution and systematically , as its direct use in the production of goods and services leads to complication management of the organization and control of the actual receipt of the results , and may cause errors and subjective approaches to tax planning. By IFRS imposed very high requirements for transparency .Drafted IFRS reporting enables more realistic to see the financial condition of the organization and exercise greater autonomy in decision-making .Daylight accounting Kazakhstan organizations to IFRS is primarily to ensure the interests of external users of financial information that makes possible the integration of Kazakhstan into the world economy .Financial statements acts as the main source of information for the management , so that user information should be confidence in its accuracy and completeness . And it is a financial statement audit enables to determine whether the financial statements drawn up in all material respects, in accordance with the requirements in the formation of financial information , thereby reducing information risk management decisions .The need to apply international standards of accounting, reporting and auditing practices dictated by international economic cooperation. International standards of financial reporting and auditing are designed to significantly reduce the risk to investors and creditors , as well as to eliminate the differences in national standards , which adversely affect the openness of information . International Auditing Standards contain the basic principles and procedures necessary to conduct an audit of financial statements. For in-depth understanding of the processes of reforming the national system of accounting and auditing in Kazakhstan is the most important issue of transition to acting in the international practice standards of financial reporting and auditing. Currently in Kazakhstan Accounting Standards ( KAS) has not fully take into account the provisions and requirements of international financial reporting standards . However, the use of KAS played a role in the transition to a market economy in the country. However, the economic recovery of the country and the conditions of development of the securities market, as well as the established global trend and external market conditions necessitate the full adoption and implementation of IFRS in the accounting practices of Kazakhstan organizations. Therefore, a study of IFRS and auditing in order to borrow a positive global practices for the entire accounting community becomes a pressing need for a successful move into the future. In this regard, the transition Kazakh accounting and auditing to international standards through the development of complex theoretical and methodological, organizational and methodological principles is an important scientific task.

Literature

1.Marenkov NL , TN Veselov International Financial Reporting Standards . M: National Business Institute . - Rostov -on-Don : Phoenix, 2010 . - 288 .

2. Nicholas Y. Normative regulation of audit in modern conditions. All for the bookkeeper . 2011 . - № 23 ( 143). - S. 37-45 .