Moskva, Moscow, Russian Federation
This article is devoted to the peculiarities of the audit as independent forms of financial control, as well as the expectations of users of accounting (financial) statements.
audit, independent financial control, Federal standards of auditing, users of accounting (financial) statements
1. Bychkova, S.M. Ponyatie sushchestvennosti i dostovernosti v bukhgalterskom uchete / S.M. Bychkova, T.M. Aldarova. Auditorskie vedomosti. – 2007. – № 1.
2. Vasil´eva, A.V. Mekhanizmy povysheniya kachestva otsenki kontrolya resursnykh potrebnostey pri realizatsii innovatsionnykh proektov sub´´ektami predprinimatel´stva / A.V. Vasil´eva [i dr.]. Innovatsii i investitsii. – 2012. – № 4.
3. Guttsayt, E.M. Auditorskaya proverka s pozitsiy teoriy prinyatiya resheniya v usloviyakh neopredelennosti. Auditorskie vedomosti. – 2001. – № 8.
4. Zavarikhin, N.M. O reytingakh i renkingakh auditorskikh kompaniy v Rossii / N.M. Zavarikhin, A.V. Paramonov. Auditor. – 2012. – № 3.
5. Sokolov, Ya.V. Bukhgalterskiy uchet ot istokov do nashikh dney: ucheb. posobie dlya vuzov / Ya.V. Sokolov. – M.: Audit: YuNITI, 1996. – S. 138.
6. Shaposhnikova, A.A. Professional´noe suzhdenie i ego rol´ v audite / A.A. Shaposhnikova, T.V. Sinitsina. Auditorskie vedomosti. – 2006. – № 4.
7. Shneydman, L.Z. Voprosy i otvety. Finansovaya gazeta. – 2001. – № 44.
8. Yagudin, S.Yu. Venchurnoe investirovanie innovatsionnoy deyatel´nosti v Rossii / S.Yu. Yagudin, A.I. Mityushkin, A.O. Bebris. Transportnoe delo Rossii. – 2009. – № 10. – S. 125–127.