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Applying the category of «Assertions (or preconditions)» in audit of financial statement of financial statement. It is suggested to apply the financial statement assertions to assess the audit risk
State control as an instrument for financial regulation of the market of audit services to the regulation of activities in the audit market at the stage of forming the foundations of the digital economy
Modern trends in the tax audit marketAs Russia transited to market relations, it formed an independent audit service, which emergence
Methodological approaches to the assessing of the quality of audit sampling: the relationship between the audit risk and the methods of the unit’s selection; the relationship between
РИСК-ОРИЕНТИРОВАННЫЙ ПОДХОД В АУДИТЕ В РОССИИ: НОВЫЕ ПОДХОДЫ И ПРАКТИКИ, ПРОБЛЕМЫThe article discusses the risk-based approach in auditing, pros and cons of, new approaches
Applying the category of «Assertions (or preconditions)» in audit of financial statement of financial statement. It is suggested to apply the financial statement assertions to assess the audit risk
ASSESSMENT OF ENVIRONMENTAL AND MATERIAL MISSTATEMENT RISK AT THE PRECONDITIONS LEVEL of audit risk and risk of material misstatement assessment. For that the authors describe definitions
CURRENT TRENDS IN THE DEVELOPMENT OF REMOTE AUDITAudit is the examination of all activities of any economic entity. Clearly benefits of accurate
Internal audit of the production process is the study of the concepts of "audit" and "internal audit", as well as consideration of the information base
INFLUENCE AND ROLE OF AUDITORAL SAMPLE AT EVALUATING AUDITOR RISK is associated. And the task of the auditor is to minimize all the risks associated with the audit sample.
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