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International Accounting

2(200) - 2012 January

Practical aspects of financial econometrics applied to securities audit

Vol. 15, Iss. 2, JANUARY 2012

Available online: 16 January 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification:

Chaldaeva L.A. the Doctor of Economics, the professor Chairs Economy and Crisis management, Financial university under the Government of the Russian Federation
chaldaeva45@mail.ru

Fedorenko I.N. PhD in Economics, associate professor, Institute of Management and Information Technologies (branch) of S. Petersburg State Polytechnic University(Cherepovets)
Fedorenko.irina@mail.ru

The problem of information reliability of issuing banks’ financial statements is relevant today in connection with obligatory securities audit in both Russian and International Stock Exchanges. The practical aspects of securities audit are the audit scheme, optimization of audit evidence assessment, the assessment of investments efficiency are presented in the article.
The conclusion that when auditing securities it is expedient not only to measure the investment efficiency but to assess certain financial instruments with the help of financial econometrics methods is made.

Keywords: audit, securities, International Financial Reporting Standards, International Standards on Auditing (ISA), auditing cycles, financial econometrics

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

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