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International Accounting

10(142) - 2010 August

Audit of the accounting (financial) reporting in the Russian Federation: basic principles

Vol. 13, Iss. 10, AUGUST 2010

Available online: 20 August 2010

Subject Heading: Audit

JEL Classification:

Kim N.V. professor of chairof the economic theory and management, Chelyabinsk State Pedagogical University
Kimnv13@yandex.ru

Ivanova A.E. associate professor of chair of the economic theory and management, Chelyabinsk State Pedagogical University
8-351-903-96-35

Shlyapnikova D.A. postgraduate, the senior instructor of chair of the economic theory and management, Chelyabinsk State Pedagogical University
pyti@bk.ru

This article observes basic principles of audit and suggests its classification according to distinguished criteria.

Keywords: principles, classification, criteria, constitution

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

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