Home  Journals  International Accounting  17(215) - 2012 May

The auditor's report: historical and international aspect of regulatory

Available online: 15 May 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

The development of audit report due to the evolution of the international audit practice is considered in the article. The content of the auditor's report in the time dimension is revealed and comparative analysis of the requirements to the compiling of the audit report in according to the Russian and international audit standards, is made.

Keywords: auditor, audit report, audit, auditor's opinion, accounting (financial) reports, Russian audit standards, international audit standards, user, the authenticity of information, the form of conclusion

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive