AUDIT EVIDENCE NATURE
Abstract
The essence and specifics of audit evidence are considered. The sequence of reception of evidence, their features, criteria of classification are analyzed. The necessity for development of model that considers the most significant criteria and makes it possible to appraise sufficiency and propriety of audit evidence is proved.
About the Authors
V. V. Ostapova
Novosibirsk State University of Economics and Management, Novosibirsk
Russian Federation
Ph.D., AssociateProfessor,Chair ofAccounting
Russian Federation
Ph.D., AssociateProfessor,Chair ofAccounting
S. V. Kuznetsova
Novosibirsk State University of Economics and Management, Novosibirsk
Russian Federation
Post-graduatestudent,Chair ofAccounting
Russian Federation
Post-graduatestudent,Chair ofAccounting
A. A. Shaposhnikov
Novosibirsk State University of Economics and Management, Novosibirsk
Russian Federation
DoctorofEconomics,Professor,ChairofAccounting
Russian Federation
DoctorofEconomics,Professor,ChairofAccounting
References
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Review
For citations:
Ostapova V.V., Kuznetsova S.V., Shaposhnikov A.A. AUDIT EVIDENCE NATURE. Vestnik NSUEM. 2012;2(4):136-143. (In Russ.)
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