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Развитие методологии аудита в соответствии с международными стандартами

descriptionPublicationkeyboard_double_arrow_right Other literature type 01 Jan 2016 Russian Publisher:Санкт-Петербургский политехнический университет Петра Великого

doi: 10.18720/spbpu/2/s17-5

Развитие методологии аудита в соответствии с международными стандартами

Abstract

Проанализированы требования, предъявляемые к аудиту финансовой отчетности международными стандартами аудита, выявлены Ð¸Ñ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ, требующие развития и детализации. Предложены методики определения уровня и порога существенности, оценки риска существенного искажения, возникающего как в результате ошибки, так и мошенничества. Разработаны методики применения Ð²Ñ‹Ð±Ð¾Ñ€Ð¾Ñ‡Ð½Ñ‹Ñ Ð¿Ñ€Ð¾Ñ†ÐµÐ´ÑƒÑ€ и оценки Ð¸Ñ Ñ€ÐµÐ·ÑƒÐ»ÑŒÑ‚Ð°Ñ‚Ð¾Ð². Книга может быть полезна специалистам по аудиту, аспирантам и студентам ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ñ‡ÐµÑÐºÐ¸Ñ ÑÐ¿ÐµÑ†Ð¸Ð°Ð»ÑŒÐ½Ð¾ÑÑ‚ÐµÐ¹.

Keywords

финансовая отчетность, международные стандарты, аудит

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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
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