+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Audit evidence and financial statement assertions in context of standards of auditing

Vol. 17, Iss. 10, MARCH 2014

Available online: 9 March 2014

Subject Heading: AUDITING

JEL Classification: 

Pages: 28-37

Vasilenko A.A. Rostov State Economic University, Rostov-оn-Dоn, Russian Federation
allvasilenko@yandex.ru

In this article we investigated the results of the contextual analysis of using of the term “the financial statement assertions” in the auditing standards in relation with the term “auditor evidence”. We established that the development of the concept of financial statement assertions is a separate large methodological problem of auditing along with the research of the concept of auditor evidence and other concepts known in the theory of audit.

Keywords: auditor evidence, contextual analysis, financial statement assertion, auditing standard

References:

  1. Baranov P.P. K voprosu o kontseptual'nom modelirovanii professional'nogo suzhdeniia v audite [On the problem of conceptual modeling of professional judgment in audit]. Auditor, 2011, no. 7, рр. 32–42.
  2. Gutzait E.M. Audit: kontseptsiia, problemy, effektivnost', standarty. [Audit: concept, problems, efficiency, standards]. Moscow, Elit 2000 Publ., IUNITI-DANA Publ., 2002.
  3. Kizilov A.N., Vasilenko A.A. Klassifikatsiia predposylok sostavleniia bukhgalterskoi otchetnosti dlia tselei audita [Classification of financial statement assertions for the purposes of audit]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 42, pp. 31–38.
  4. The International standards of audit and quality control. Part 1. The International Federation of Accountants (IFAC). Kirov, Regional Printing House, 2012. (In Russ.)
  5. Order of the Ministry of Finance of the Russian Federation “On Approval of federal standards of auditor activity and modification in the federal standards of auditor activity (FSAA 5/2010) “The duties of auditor to consider unfair actions in audit” of August 17, 2010 № 90n (as amended by Order of the Ministry of Finance of the Russian Federation of August 16, 2011 № 99n). (In Russ.)
  6. Order of the Government of the Russian Federation “On Approval of the federal rules (standards) of auditing” of September 23, 2002 No. 696. Federal rule (standard) of auditing № 5 “Auditor Evidence”. (In Russ.)
  7. Federal'nye pravila (standarty) auditorskoi deiatel'nosti: Standarty № 1–6. Kommentarii N.A. Remizova [Federal rules (standards) of auditor activity: Standards no. 1–6]. Moscow, FBK-PRESS Publ., 2003.
  8. Yakimova V.A. Transformatsiia predposylok sostavleniia bukhgalterskoi otchetnosti dlia tselei audita v usloviiakh vnedreniia i adaptatsii MSFO v Rossii [Transformation of financial statement assertions for purposes of audit in conditions of IFRS adaptation in Russia]. Finansy i biznes – Finance and business, 2013, no. 2, pp. 148–158.

View all articles of issue

 

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

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive