Audit of settlement estimates
79 128
Keywords:
settlement estimates, range of auditor estimates, uncertainty of estimates, divergences between fair value and settlement estimates.Abstract
Considering a role and value of settlement estimates in economy of the organization and the importance of the provided data in financial statements for external users questions of an audit role in definition of the correct assessment and fair value are considered, and also audit procedures are given at an audit inspection. Are at the same time provided: reciprocal actions in the relations of the estimated risks of essential distortions; identification and assessment of risks of essential distortions; assessment of validity of settlement estimates and procedure according to reliability.References
1.1. Сборник международных стандартов аудита. – Алматы, 2000.
2.2. Сборник международных стандартов аудита, выражения уверенности и этики. – Алматы, 2006.
3.3. Сборник международных стандартов аудита и контроля качества. – Алматы, 2009.
2.2. Сборник международных стандартов аудита, выражения уверенности и этики. – Алматы, 2006.
3.3. Сборник международных стандартов аудита и контроля качества. – Алматы, 2009.
Downloads
How to Cite
Алтаев, Б. Ш. (2015). Audit of settlement estimates. Journal of Economic Research &Amp; Business Administration, 94(6), 3–10. Retrieved from https://be.kaznu.kz/index.php/math/article/view/281
Issue
Section
ECONOMICS
