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Applying the category of «Assertions (or preconditions)» in audit of financial statement

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dc.contributor.author Kharisova F.
dc.contributor.author Kozlova N.
dc.date.accessioned 2018-09-18T20:38:56Z
dc.date.available 2018-09-18T20:38:56Z
dc.date.issued 2014
dc.identifier.issn 2039-9340
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/142074
dc.description.abstract © 2014, Mediterranean Journal of Social Sciences. All right reserved. The article considers the problems of applying the category of financial statement assertions (or preconditions) during the audit of financial statement. It is suggested to apply the financial statement assertions to assess the audit risk’ components, test of controls, planning an audit. The purpose of this paper is to present the significance of financial statement assertions in audit practice. In ISA and the Russian standards on audit different aspects of applying preconditions of financial statement by the auditor at all audit stages are presented.
dc.relation.ispartofseries Mediterranean Journal of Social Sciences
dc.subject Audit risk
dc.subject Financial reporting framework
dc.subject Financial statement assertions
dc.subject International standards on auditing (ISA)
dc.subject The preconditions of financial statement
dc.title Applying the category of «Assertions (or preconditions)» in audit of financial statement
dc.type Article
dc.relation.ispartofseries-issue 24
dc.relation.ispartofseries-volume 5
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 180
dc.source.id SCOPUS20399340-2014-5-24-SID84911419040


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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