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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| Format: | Article |
| Language: | English |
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Tatar Educational Center “Taglimat” Ltd.
2012-03-01
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| Series: | Russian Journal of Economics and Law |
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| Online Access: | https://www.rusjel.ru/jour/article/view/806 |
| Summary: | 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 suggested, taking into account the type, character of the proof source, and the means of its acquisition. |
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| ISSN: | 2782-2923 |