Home  Journals  International Accounting  48(246) - 2012 December

Interrelation premises of the financial statements and audit principles

Available online: 24 December 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

The research of interrelation of the principles of audit with preconditions of drawing up accounting reports is presented. Ratios of preconditions of preparation of financial statements with the principles of ethics, the principles of differentiation of auditor services and the principles of carrying out audit are studied. The conclusion that the direct and mediated communication of preconditions of preparation of financial statements and the principles of audit allows to build in studied category the audit theory is drawn.

Keywords: principles of audit, standards of auditor activity, financial statement assertions, theory of audit

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

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