Zobrazeno 1 - 10
of 333
pro vyhledávání: '"International Standards on Auditing"'
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact o
Externí odkaz:
https://doaj.org/article/86d60aaa78ff4b8782ab3045a19b78d7
Autor:
SAVA, Lilia, PETREANU, Elena
Publikováno v:
Journal of Social Sciences, Vol 7, Iss 2, Pp 15-24 (2024)
According to the latest updates of the International Standards on Auditing, the audit documentation represents the record of applied audit procedures, of the sufficient and appropriate obtained audit evidence and of the conclusions reached by the aud
Externí odkaz:
https://doaj.org/article/49f26fb7147b4f4f957d15e1ef8a92f2
Autor:
T. Yu. Serebryakova
Publikováno v:
Учёт. Анализ. Аудит, Vol 10, Iss 3, Pp 33-44 (2023)
The article is devoted to non-financial reporting (NFR) and problematic aspects of confirming its quality, truthfulness and, most importantly, the objectivity of the NFR. Despite the fact that there is an increase in the number of organizations that
Externí odkaz:
https://doaj.org/article/dfcbbc56fda6472e9d8f86bae8323832
Akademický článek
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Autor:
A. H. Hoti, L. S. Sopa
Publikováno v:
Финансы: теория и практика, Vol 26, Iss 2, Pp 219-230 (2022)
The aim of this empirical study is to determine the compliance of the audit reports of the financial statements of large companies in Kosovo for 2015–2019 with the requirements of the International Standards on Auditing (ISA). The relevance of the
Externí odkaz:
https://doaj.org/article/f46542411f564f26ac054356a0960b7f
Akademický článek
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Publikováno v:
Managerial Auditing Journal, 2020, Vol. 35, Issue 6, pp. 819-858.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-04-2019-2233
Autor:
О. REDKO
Publikováno v:
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, Iss 3, Pp 70-76 (2020)
The external control over the quality of audit is exercised in Ukraine due to the requirement of the specialized law, in spite of the missing definition of the quality of audit and its criteria in domestic and international normative documents. The a
Externí odkaz:
https://doaj.org/article/8f7945b0663d41c6b3d60329faef73dc
Autor:
Roman Petrovich Bulyga
Publikováno v:
Учёт. Анализ. Аудит, Vol 0, Iss 6, Pp 6-19 (2019)
The article is divided into two parts “Classification of Financial Control and Audit in the Russian Federation” and “Standardization of Financial Control and Audit in the Russian Federation”. The first part of the article proposes a classific
Externí odkaz:
https://doaj.org/article/c12f18b12386426197aff38c12762feb