ORGANIZATION OF AUDITING OF FINANCIAL STATEMENTS
Journal Title: Молодий вчений - Year 2017, Vol 5, Issue 45
Abstract
Theoretically justified and proposed an organizational model of the audit of the financial statements. Systematized and clarified the stages of the audit of the financial statements following the requirements of the legislation. The basic procedure of the audit of the financial statements. Studied in depth the question of the necessity of defining criteria for audit assessment of financial statements and analyzed the types of criteria in accordance with the conceptual framework for financial reporting.
Authors and Affiliations
A. A. Semenets, V. N. Stadnyk
Keywords
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