Procedural Provision of Evidence of Professional Judgment in the Context of Compliance with the Qualitative Characteristics of Financial Reporting
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DOI: 10.33146/2307-9878-2019-2(84)-134-143
Abstract: The article is devoted to the formation of procedural provision in the process of fulfilling an audit task in order to substantiate the evidence of audit judgment regarding management's compliance with the basic principles and… read more here.
Keywords: evidence; audit; financial reporting; procedural provision ... See more keywords