AUDIT STANDARD – RECOMMENDED ASPECTS OF THE REGISTRATION POLICY


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Abstract

We detail the structure and content of the external audit of accounting policies, as well as an overview of regulations, which reflect the need for disclosure of accounting policy the entity and its effect on the expression of the auditor.

About the authors

Natalia Sergeevna Sahchinskaja

Samara humanitarian academy, Samara

Author for correspondence.
Email: asakhchinskij2008@yandex.ru

doctoral candidate, senior lecturer of the chair «Tax business, book keeping and audit»

Russian Federation

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