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Author
Pyatov Mikhail (Sankt-Petersburgskij Gosudarstvennyj Universitet), Lvova Dina A. (Sankt-Petersburgskij Gosudarstvennyj Universitet)
Title
Podtverzenije real`nosti i dostovernosti buchgalterskoj otcetnosti v teorii i praktike vnutrennego audita
Financial Statements Impartiality and Objectivity in the Internal Audit Theory and Practice
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2009, nr 21, s. 165-175, bibliogr. 6 poz.
Keyword
Rachunkowość, Audyt wewnętrzny
Accounting, Internal audit
Note
summ.
Country
Rosja
Russia
Abstract
The article deals with one of the internal audit basic procedures providing financial statements impartiality and objectivity acknowledgement - inventory of the company's property. The property essentially inventory scope is wider than formal specification of the registration data according to actual presence of property; however its possibilities now are not realized. Authors formulate inventory order and procedure improvement directions, including inventory subject specification, an inventory results estimation taking into account the revealed failures importance. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
Bibliography
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  1. Бычкова С.М., Райхман М.В., Соколов В.Я. и др.: Под ред. Я.В. Соколова. - М.: Аудиторский словарь. Финансы и статистика, 2003.
  2. Блатов Н.А. Балансоведение. - Л.: Экономическое образование, 1930.
  3. Соколов Я.В., Пятов М.Л. - Достоверный и добросовестный взгляд на бухгалтерскую информацию// Бухгалтерский учет № 5, 2007 г.
  4. Бычкова С.М., Макарова Н.Н.; Под ред. С.М. Бычковой. - М.: Бухгалтерское дело: учеб. Пособие/ Эксмо, 2008.
  5. Аренс А., Лоббек Дж. Аудит: Пер. с англ.; Гл. редактор серии проф. Я.В. Соколов. - М.: Финансы и статистика, 1995г. С. 272.
  6. Соколов Я.В.: Бухгалтерский учет: от истоков до наших дней. - М.: «Юнити», 1996.
Cited by
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ISSN
1640-6818
1733-2842
Language
rus
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