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
Materias:	audit auditor’s proofs international standards of audit specific features of auditor’s proofs Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/2b33fb4cb48943419141d4764aa1a02c
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id	oai:doaj.org-article:2b33fb4cb48943419141d4764aa1a02c
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spelling	oai:doaj.org-article:2b33fb4cb48943419141d4764aa1a02c2021-11-15T05:20:46ZSPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS2413-28292587-925110.21686/2413-2829-2018-2-78-83https://doaj.org/article/2b33fb4cb48943419141d4764aa1a02c2018-03-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/461https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251During 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 collects proofs and then leaning against them he/she will be able to present his/her opinion about reliability of accounting. The author studies the idea of the notion ‘auditor’s proofs’, systematizes the list of documents that can be included into auditor’s proofs, identifies parameters describing specific features of getting auditor’s proofs on the basis of international standards of audit. The article provides the analysis of potential use of international standards by Russian auditors, which could promote their integration into international auditors’ community.Elena I. EfremovaPlekhanov Russian University of Economicsarticleauditauditor’s proofsinternational standards of auditspecific features of auditor’s proofsEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 2, Pp 78-83 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	audit auditor’s proofs international standards of audit specific features of auditor’s proofs Economics as a science HB71-74
spellingShingle	audit auditor’s proofs international standards of audit specific features of auditor’s proofs Economics as a science HB71-74 Elena I. Efremova SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
description	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 collects proofs and then leaning against them he/she will be able to present his/her opinion about reliability of accounting. The author studies the idea of the notion ‘auditor’s proofs’, systematizes the list of documents that can be included into auditor’s proofs, identifies parameters describing specific features of getting auditor’s proofs on the basis of international standards of audit. The article provides the analysis of potential use of international standards by Russian auditors, which could promote their integration into international auditors’ community.
format	article
author	Elena I. Efremova
author_facet	Elena I. Efremova
author_sort	Elena I. Efremova
title	SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
title_short	SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
title_full	SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
title_fullStr	SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
title_full_unstemmed	SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
title_sort	specific features of getting auditor’s proofs in accordance with international audit standards
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/2b33fb4cb48943419141d4764aa1a02c
work_keys_str_mv	AT elenaiefremova specificfeaturesofgettingauditorsproofsinaccordancewithinternationalauditstandards
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SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS

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