OPPORTUNITIES FOR ENHANCING INFORMATIVE VALUE OF AUDIT REPORTS
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
OPPORTUNITIES FOR ENHANCING INFORMATIVE VALUE OF AUDIT REPORTS
?????????? ?????????? ??????????????? ?????? ??? ?????????? ?????? |
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| Creator |
Kostova, S.
???????, ?. |
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| Subject |
audit reports
auditors? liability informative value of reporting ???????????? ???????? ???????????????? ????????? ???????????? ???????? ???????????? ????????? |
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| Description |
?????????? ??????? ?????????????? ?????? ???????????? ?????????. ?????????? ???? ???????????? ????????? ? ??????? ????????? ????????????? ?????? ?? ?????????????. ???????????, ?? ??????????? ???????? ? ??????? ??????? ?????????? ??? ???????????? ????????????. ????????? ?? ???????????? ???????????? ?????????? ??????????????? ?? ???????????? ???????????? ?????????, ? ????? ????????? ???????? ?????? ??????????. ????? ??????????? ?? ????????????? ???????? ?? ??????????, ??? ? ????????? ???????????? ?????????? ???????????? ?????????. ???????????? ???????? ??? ????????? ????????? ????????, ????? ??????? ?????? ??????? ??????????????? ?????????? ?????????; ?????????? ?????????, ?? ????????? ?????????? ?? ????????? ???????, ???????? ? ?????????? ??????????? ??????, ?? ???? ????????? ???????????? ????. ???? ?????? ??????? ? ????, ??? ????????? ????????? ????? ? ??????????? ?????????? ??????.
The question of information content of audit reports is discovered in this paper. The role of audit reports in decision-making by its users is examined in the paper. It was found that audit reports are an important source of information for the users of such statements. The need to increase the information content of audit reports and the criteria as such informative have been established. This publication considers the requirements which are brought to the Auditor's report. Attention is directed both to those charged with governance in the company and all stakeholders. An audit report should describe the responsibilities of the auditor, i.e. to identify and assess risks of material misstatements in the financial statement; to design and implement audit procedures in response to those risks and to obtain sufficient and relevant audit evidence on which the audit opinion will be based. The aim of the article is to discuss the changes in international auditing standards and auditors' liability. |
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| Date |
2016-09-12T10:32:37Z
2016-09-12T10:32:37Z 2016-05-30 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4719
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| Language |
en
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;1(34)
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| Publisher |
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