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International Accounting
 

Actions of auditors at disclosing the unfair facts of economic activities

Vol. 14, Iss. 43, NOVEMBER 2011

Available online: 23 November 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Zhminko S.I. Doctor of Economic Science, Professor Head of sub-faculty «Audit», Kuban State Agricultural University
Audit2010kubsau@rambler.ru

Byrdina P.V. Post-graduate student of chair «Audit», Kuban State Agrarian University
polina_vasilevna@bk.ru

In present article requirements to auditors on disclosing of the facts of unfair actions in connection with acceptance FSA 5/2010 «Duties of the auditor on consideration of unfair actions during audit» are considered.

Keywords: unfair actions, duties, recommendations, responsibility of auditors

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

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