EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCES

The article views the main requirement for audit evidences allowing to ensure the acquisition of sufficient proper audit proofs and, consequently, the qualitative opinion on the credibility of the accounting (financial) reports. The criteria of evaluating the credibility of audit proofs are suggeste...

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Bibliographic Details
Main Author: V. A. Yakimova
Format: Article
Language:English
Published: Tatar Educational Center “Taglimat” Ltd. 2012-03-01
Series:Russian Journal of Economics and Law
Subjects:
Online Access:https://www.rusjel.ru/jour/article/view/806