Pushkin, St. Petersburg, Russian Federation
The article deals with the problem of methodological inconsistencies criteria for the preparation and presentation of financial statements usefulness of the concept of financial information and the doctrines of the financial statements and, therefore, uncertainty criteria for audits of financial statements. The substantiation of the need to define criteria for the audit of financial statements on the basis of the modern concept of the usefulness of financial information, certain conceptual principles of IFRS (2010), in the context of the established doctrines of accounting; the criteria of fairness and reliability of financial information, as well as the substantiation of the classification misstatement of the financial statements based on the established criteria of the audit.
justice, credibility, faithful representation, relevance of the submission, misstatement of the financial statements, audit criteria, utility, reliability, financial statements doctrines, normative and descriptive verity
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