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International Accounting
 

Classification of financial statement assertions for purposes of audit

Vol. 15, Iss. 42, NOVEMBER 2012

Available online: 14 November 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Kizilov A.N. Doctor of Economic Sciences, Professor, Head of department "Аudit", the Rostov State Economic University
kizilov@rsue.ru

Vasilenko A.A. PhD in Economics, Associate Professor of department "Аudit", the Rostov State Economic University
allvasilenko@yandex.ru

In the article preconditions of preparation of the accounting reporting in a context of obtaining sufficient and appropriate auditor proofs are considered. Three groups of preconditions of preparation of the accounting reporting depending on categories of financial information are characterized. The classification of preconditions of preparation of the accounting reporting by extent of their influence on character of auditor proofs is carried out. The conclusion that reasonable classification of preconditions of preparation of the accounting reporting increases reliability of auditor proofs and efficiency of auditor check as a whole is drawn.

Keywords: audit evidences, audit procedures, financial statement, classification, financial statement assertions

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

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