Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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 |
ISSN 2311-9381 (Online)
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