%0 Journal Article %T To a question of financial statements Assertions %A Keldina, L.. %A Makarova, L.. %K financial statements assertions, audit evidence, groups of homogenous economic operations, account balance as of the end of the reporting period, presentation and disclosure, objects of accounting. %J Auditor %D 2015 %N 1 %P 9 %I INFRA-M Academic Publishing LLC.