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Special features of audit of forward-looking information

Authors: Qin Zhizhen;

Special features of audit of forward-looking information

Abstract

В данной статье освящаются особенности аудита прогнозной информации. На сегодняшний день аудиторская проверка прогнозной финансовой информации является одним из ведущих трендов бухучета и бизнес-аудита. рассматриваются действующие стандарты КСО и их реализация в условиях мировой экономики и российских реалий. В статье показаны специальные методы и процедуры учета прогнозной информации.

The aim of the article is to outline the special features of audit of forward-looking information. Nowadays audit of forward-looking financial information is considered of the modern trends in accounting and business audit. The author shows special methods and procedures of accounting forward-looking information.

Keywords

прогнозная информация, forward-looking financial information, бизнес-аудит, аудит, business audit, accounting, audit, бухучет

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green