The influence of change of accounting policy on realization of principles of accounting and audit and expression of modified opinion by auditor
Автор: Elgina Ekaterina Alexandrovna
Журнал: Вестник Бурятского государственного университета. Философия @vestnik-bsu
Рубрика: Экономика вопросы теории
Статья в выпуске: 2, 2012 года.
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The article considers the change of accounting policy in interrelation with principles of accounting and audit. There is the analysis of the influence of changes of accounting policy on realization of principles of comparability and importance. The failure to meet requirements on revealing the changes of accounting policy is considered as the basis for expression of modified opinion by auditor.
Accounting policy, comparability, stages of audit check, importance
Короткий адрес: https://sciup.org/148180861
IDR: 148180861
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