Arman Bekturova, Nadezhda Zubar, Lyazzat Sembiyeva, Alexandr Petrov
The article considers the application of International Financial Reporting and Auditing Standards in the analysis of financial indicators and activities of healthcare organizations. Authors pay particular attention to a comparative analysis on compliance of domestic audit practices with international audit standards; also identify weaknesses of audit reports. In addition, the article analyzes the capabilities of the current information system “Financial Reporting Depository” (hereinafter – FRD) and other platforms in assessing the activities of audit subjects for compliance with the methodology of international auditing standards.