Qualitative Characteristics of the Auditor’s Report
| dc.contributor.author | Shalimova, N. | |
| dc.contributor.author | Stezhko, Z. | |
| dc.contributor.author | Шалімова, Н. С. | uk_UA |
| dc.contributor.author | Стежко, З. В. | uk_UA |
| dc.date.accessioned | 2016-09-12T06:01:00Z | |
| dc.date.available | 2016-09-12T06:01:00Z | |
| dc.date.issued | 2016 | |
| dc.description.abstract | The objective of the study is to elaborate the set of qualitative characteristics of the auditor’s report, which should serve as the basis for the development of its format and content corresponding to the interests of users. The study results are based on a basic philosophical theories and principles, researches of scientists in the theory and practice of auditing, accounting, financial reporting and information, laws and regulations in the sphere of accounting, financial reporting and auditing. The problems of identifying the quality criteria of audit information taking into account objective and subjective characteristics of information are investigated. It is substantiated that the quality characteristics of the auditor’s report must be presented in several groups: those that comply with the principle of objectivity and those that take into account the socio-psychological characteristics of information; fundamental, supporting and enhancing; those that determine the content of the information in the auditor’s report, and those that determine the form of its presentation. The correlation of qualitative characteristics is analyzed and two classifications of qualitative characteristics of the auditor’s report is presented in the study: the first is based on the statement that the truth is a main purpose of audit functioning and presentation of the auditor’s report; the second is based on the priority of the needs of users of the auditor’s report. The application of proposed qualitative characteristics enables forming the auditor’s report taking into account informational requirements of users and increasing the audit effectiveness that will lead to the quality of audit as a communication process. | uk_UA |
| dc.identifier.citation | Shalimova, N. Qualitative Characteristics of the Auditor’s Report / N. Shalimova, Z. Stezhko // Research Journal of Finance and Accounting. - 2016. - Vol.7, No.4. - P. 84-95. | uk_UA |
| dc.identifier.issn | 2222-1697 | |
| dc.identifier.uri | https://dspace.kntu.kr.ua/handle/123456789/3339 | |
| dc.language.iso | en | uk_UA |
| dc.publisher | IISTE | uk_UA |
| dc.subject | audit | uk_UA |
| dc.subject | quality of audit | uk_UA |
| dc.subject | auditor’s report | uk_UA |
| dc.subject | qualitative characteristics | uk_UA |
| dc.title | Qualitative Characteristics of the Auditor’s Report | uk_UA |
| dc.type | Article | uk_UA |