Home  Journals  International Accounting  3(123) - 2009 March

Comprehension of activity of organization and its surrounding and evaluation of risk of essential misinterpretations

Available online: 17 September 2009

Subject Heading: Auditing activity

JEL Classification: 

In the article the author analyzed main aims, tasks and principal provisions of international standard of audit of IAS 315 “Comprehension of activity of organization and its surrounding, evaluation of risk of essential misinterpretations” and also considered the Rule (standard) of auditing activity of PSAD No. 15 “Comprehension of activity of an audited entity” to which requirements were established put forth to auditor concerning matters of receive of knowledge about activity of an audited economic entity and their further use while auditing in the Russian Federation.

Keywords: standard, audit, nature, aims, analysis, control, environment, evaluation, system, risks

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

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