SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS

During the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective. At every step of his/her work the auditor co...

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Autor principal: Elena I. Efremova
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2018
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Acceso en línea:https://doaj.org/article/2b33fb4cb48943419141d4764aa1a02c
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