Содержание
- 2. The audit is an entrepreneurial activity on independent check of accounting and financial reporting of organizations
- 3. The audit objective is expression of opinion on reliability of the financial statements of the audited
- 4. The economic substance of the audit is explained by the increased need of users of financial
- 5. Users of financial statements: investors and their representatives; workers and their representatives; the lenders; suppliers and
- 6. Classification of audit Классификация аудита
- 7. An examination of the definition of auditing reveals that there are three key aspects of the
- 8. Second, during an examination of financial statements the auditor objectively obtains and evaluates evidence regarding assertions
- 9. Во-вторых, во время рассмотрения финансовой отчетности аудитор получает и оценивает объективно доказательства в отношении утверждений об
- 10. The third and final key aspect of the definition is that auditing involves communicating the results
- 11. Третьим и последним ключевым аспектом определения является то, что аудит предусматривает доведение результатов аудита заинтересованным пользователям.
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