employee
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
1. Anglo-russkiy tolkovyy slovar´. Bukhgalterskiy uchet i audit. - M.: Ekonomicheskaya shkola, OLMA-PRESS Obrazovanie, 2005.
2. Bobyleva E.Yu. Etimologicheskoe osnovanie kategoriy «pravda» i «istina», kak arkhitipichnykh osnov russkoy mental´nosti / E. Bobyleva. Analitika kul´turologii. Izd-vo: Tambovskiy gosudarstvennyy universitet im. G.R. Derzhavina. - 2006. - № Ris.9. Opisanie kontseptsiy predstavleniya finansovoy otchetnosti vernoe predstavlenie dostovernoe predstavlenie vo vsekh sushchestvennykh aspektakh vo vsekh sushchestvennykh aspektakh umestnoe predstavlenie spravedlivoe predstavlenie vernoe i umestnoe Doktriny predstavleniya finansovoy otchetnosti Spravedlivoe predstavlenie vo vsekh sushchestvennykh aspektakh (fair representation in all material respects) Dostovernyy i spravedlivyy vzglyad (true and fair view) AUDITOR № 1-2, 2015 21
3. Bol´shoy tolkovyy slovar´ russkogo yazyka: A-Ya / RAN. In-t lingv. issled.; Sost., gl. red. kand. filol. nauk S. A. Kuznetsov. - SPb: Norint, 1998. - 1534 s.
4. Dal´ V.I. Tolkovyy slovar´ zhivogo velikorusskogo yazyka: V 4 t. / V. Dal´. - Repr. vosproizv. izd. 1912-1914. - M.: Tsitadel´, 1998.
5. Efremova T.F. Novyy slovar´ russkogo yazyka. Tolkovo-slovoobrazovatel´nyy: Sv. 136 000 slovar. st., ok. 250 000 semant. edinits: [V 2 t.] / T.F. Efremova. - M.: Rus. yaz., 2000. - (Biblioteka slovarey russkogo yazyka: A).
6. Kondakov N.I. Logicheskiy slovar´-spravochnik [Tekst] / AN SSSR. In-t filosofii. - 2-e izd., ispr. i dop. - Moskva: Nauka, 1975. - 720 s.
7. Krylov G.A. Etimologicheskiy slovar´ russkogo yazyka. - SPb: OOO «Poligrafuslugi», 2005.
8. Myuller V.K. Anglo-russkiy slovar´: 53 000 slov / V. K. Myuller. - 24-e izd., ster. - M.: Rus. yaz., 1992. - 842 s.
9. Ozhegov S.I. Tolkovyy slovar´ russkogo yazyka: 80 000 slov i frazeologicheskikh vyrazheniy / S. I. Ozhegov i N. Yu. Shvedova; Rossiyskaya akad. nauk, In-t rus. yaz. im. V. V. Vinogradova. - 4-e izd., dop. - Moskva: INFOTEKh, 2009. - 938, [3] s.
10. Preobrazhenskiy A.G. Etimologicheskiy slovar´ russkogo yazyka / Sost. A. Preobrazhenskiy, zasluzh. prep. Mosk. 4 gimnazii. T. [1]-[2]. - Moskva : tip. G. Lissnera i D. Sobko, 1910-1914. - 2 t.
11. Slovar´ russkogo yazyka XI-XVII vv. / AN SSSR. In-t rus. yaz.; Redkol: S.G. Barkhudarov (otv. red. i dr.). - Vyp. 27: (Spas´´ - Staritsyn´´) / [R.N. Krivko i dr.]. - 2006 (SPb: Tipografiya «Nauka»). - 275 s.
12. Sovremennyy tolkovyy slovar´. Izd. «Bol´shaya Sovetskaya Entsiklopediya», 1997. OCR Palek, 1998.
13. Shvedova N.Yu. Tolkovyy slovar´ russkogo yazyka s vklyucheniem svedeniy o proiskhozhdenii slov: (82 000 slov i frazeologicheskikh vyrazheniy) / [N. Yu. Shvedova, L. V. Kurkina, L. P. Krysin]; otv. red. N. Yu. Shvedova; Rossiyskaya akad. nauk, Otd-nie ist.-filologicheskikh nauk, In-t russkogo yaz. im. V. V. Vinogradova. - Moskva: Azbukovnik, 2008. - 1164 s.
14. The Oxford New Russian Dictionary. - Berkly Books; New York: Published by arrangement with Oxford University Press, Inc. 2007.
