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 |
| Subjects: | |
| Online Access: | https://www.rusjel.ru/jour/article/view/806 |
| _version_ | 1797256095602835456 |
|---|---|
| author | V. A. Yakimova |
| author_facet | V. A. Yakimova |
| author_sort | V. A. Yakimova |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T23:17:46Z |
| format | Article |
| id | doaj.art-d2268ee825774cb7af1488fcdce563fa |
| institution | Directory Open Access Journal |
| issn | 2782-2923 |
| language | English |
| last_indexed | 2024-04-24T22:16:18Z |
| publishDate | 2012-03-01 |
| publisher | Tatar Educational Center “Taglimat” Ltd. |
| record_format | Article |
| series | Russian Journal of Economics and Law |
| spelling | doaj.art-d2268ee825774cb7af1488fcdce563fa2024-03-20T08:16:43ZengTatar Educational Center “Taglimat” Ltd.Russian Journal of Economics and Law2782-29232012-03-0101202206804EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCESV. A. Yakimova0Amur State UniversityThe 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.https://www.rusjel.ru/jour/article/view/806audit evidencessource of evidenceaudit proceduresevaluationreliabilitycredibility of accounting reportsindependence of sourceanalytical procedures |
| spellingShingle | V. A. Yakimova EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCES Russian Journal of Economics and Law audit evidences source of evidence audit procedures evaluation reliability credibility of accounting reports independence of source analytical procedures |
| title | EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCES |
| title_full | EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCES |
| title_fullStr | EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCES |
| title_full_unstemmed | EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCES |
| title_short | EVALUATION OF RELIABILITY OF AUDIT EVIDENCES OBTAINED FROM VARIOUS SOURCES |
| title_sort | evaluation of reliability of audit evidences obtained from various sources |
| topic | audit evidences source of evidence audit procedures evaluation reliability credibility of accounting reports independence of source analytical procedures |
| url | https://www.rusjel.ru/jour/article/view/806 |
| work_keys_str_mv | AT vayakimova evaluationofreliabilityofauditevidencesobtainedfromvarioussources |