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Methodological approaches to collecting and examining audit evidence


METHODOLOGICAL APPROACHES TO COLLECTING AND EXAMINING AUDIT EVIDENCE

The article discusses the need for a significant increase in attention to issues of organization and planning collection of audit evidence. Subject of the audit - information subject to collection, evaluation and learning for the purpose of revealing the content and cognition of the facts concerning the functioning of the economic mechanism and the economic situation of objects of an entity at the stages of expanded reproduction (production, distribution, exchange and consumption).

Keywords: audit, planning, verification, audit evidence, sources of information.

УДК 336.61


Ostaev G.Y., Kontsevaya S.M. Kontsevoy G.R.





МОЙ АРБИТР. ПОДАЧА ДОКУМЕНТОВ В АРБИТРАЖНЫЕ СУДЫ
КАРТОТЕКА АРБИТРАЖНЫХ ДЕЛ
БАНК РЕШЕНИЙ АРБИТРАЖНЫХ СУДОВ
КАЛЕНДАРЬ СУДЕБНЫХ ЗАСЕДАНИЙ

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