Существенность в бухгалтерском учете и при аудите финансовой отчетности

Лапицкая, Людмила; Ляховченко, Александр

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Существенность в бухгалтерском учете и при аудите финансовой отчетности

Лапицкая, Людмила; Ляховченко, Александр

URI: https://irek.ase.md:443/xmlui/handle/123456789/1802

Date: 2016-04

Abstract:

This article is devoted to materiality in the audit of the financial situation and in accounting. ISA 320 states that the auditor should consider whether the information he had received is substantial and how distortion affects the accuracy of the financial statements.

Description:

ЛАПИЦКАЯ, Людмила, ЛЯХОВЧЕНКО, Александр. Существенность в бухгалтерском учете и при аудите финансовой отчетности. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 166-170. ISBN 978-9975-127-48-6.

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