Home  Journals  International Accounting  8(140) - 2010 July

Review financial statements: standard regulation and the basic characteristics

Available online: 20 July 2010

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Theoretical and methodical bases of financial reporting review require development and perfection. In the article the significance of review is considered; the retrospective analysis of the normative acts regulating is carried out; the definition opening its essence is offered; the contents of recommended review procedures is described and corrected; situations in which review performance is recommended are advanced.

Keywords: review, financial (accounting) reporting, audit, international standards on auditing, procedures

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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