KFU. Card publication. Applying the Category of «Assertions (or Preconditions)» In Audit of Financial Statement

KAZAN
FEDERAL UNIVERSITY

- RUS
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- ES

APPLYING THE CATEGORY OF &LAQUO;ASSERTIONS (OR PRECONDITIONS)&RAQUO; IN AUDIT OF FINANCIAL STATEMENT

Form of presentation

Articles in international journals and collections

Year of publication

2014

Authors, employees of KFU

Kozlova Natalya Nikolaevna, author

Bibliographic description in the original language

Applying the Category of «Assertions (or Preconditions)» In Audit of Financial Statement

Annotation

Mediterranean Journal of Social Sciences

Keywords

financial statement assertions, audit risk, International standards on auditing (ISA), financial reporting framework, the preconditions of financial statement

The name of the journal

Mediterranean Journal of Social Sciences

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=92715&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Kozlova Natalya Nikolaevna	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Applying the Category of «Assertions (or Preconditions)» In Audit of Financial Statement	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=92715&p_lang=2	ru_RU
dc.description.abstract	Mediterranean Journal of Social Sciences	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	financial statement assertions	ru_RU
dc.subject	audit risk	ru_RU
dc.subject	International standards on auditing (ISA)	ru_RU
dc.subject	financial reporting framework	ru_RU
dc.subject	the preconditions of financial statement	ru_RU
dc.title	Applying the Category of «Assertions (or Preconditions)» In Audit of Financial Statement	ru_RU
dc.type	Articles in international journals and collections	ru_RU