Home  Journals  International Accounting  34(280) - 2013 September

On concept of "confidence" in auditing and accounting services classification

Available online: 15 September 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article the development of the assurance concept, provided by the audit services on the basis of the study of Russian and International auditing standards are considered; the levels of confidence in relation to the types of activities carried out by the audit are defined; the proposals on the harmonization of audit services classification are made

Keywords: audit, assurance, international standards on auditing, classification of audit services

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

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