Th e article considers the eff ects of transition to ISA in audit documenting. Th e author analyzes base audit documenting problems, existing before the transition to ISA, discloses ISA specifi c features, refl ected in the change of approach to audit documenting, explores the main results the transition to ISA in formation of auditor working papers.

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This article considers possibilities of practice realizing model conception in the accounting practice from the accounting judgment production in order to form the accounting police and to decide the accounting practice problems and from the creation of regulative construction, which has a module structure and supposes a presence of module set. The author grounds necessity and expediency of use accounting models both for change of accounting problem decisions and for accounting standards creation.

Th is article considers possibilities of practice realizing model conception in the accounting practice from the accounting judgment production in order to form the accounting police and to decide the accounting practice problems and from the creation of regulative construction, which has a module structure and supposes a presence of module set. Th e author grounds necessity and expediency of use accounting models both for change of accounting problem decisions and for accounting standards creation.

No abstract