Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Practical aspects of financial econometrics applied to securities audit
Available online: 16 January 2012 Subject Heading: AUDITOR ACTIVITY JEL Classification:
The problem of information reliability of issuing banks’ financial statements is relevant today in connection with obligatory securities audit in both Russian and International Stock Exchanges. The practical aspects of securities audit are the audit scheme, optimization of audit evidence assessment, the assessment of investments efficiency are presented in the article. Keywords: audit, securities, International Financial Reporting Standards, International Standards on Auditing (ISA), auditing cycles, financial econometrics |
ISSN 2311-9381 (Online)
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