Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Interrelation premises of the financial statements and audit principles
Available online: 24 December 2012 Subject Heading: AUDIT ACTIVITY JEL Classification:
The research of interrelation of the principles of audit with preconditions of drawing up accounting reports is presented. Ratios of preconditions of preparation of financial statements with the principles of ethics, the principles of differentiation of auditor services and the principles of carrying out audit are studied. The conclusion that the direct and mediated communication of preconditions of preparation of financial statements and the principles of audit allows to build in studied category the audit theory is drawn. Keywords: principles of audit, standards of auditor activity, financial statement assertions, theory of audit |
ISSN 2311-9381 (Online)
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