Evolution of Ideas on the Category “Prerequisites of the Financial Statements” in the Theory of Audit

Vasilenko A.A.

In connection with the entry into force of the new edition of the nomenclature of scientific specialties, the journal is included in the List of peer-reviewed scientific publications in which the main scientific results of dissertations for the degree of Candidate of Sciences, for the degree of Doctor of Sciences, in the following scientific specialties should be published: 5.6.1. National history (historical sciences); 5.6.2. General history (historical sciences); 5.6.5. Historiography, source studies and methods of historical research (historical sciences); 5.7.7. Social and political philosophy (philosophical sciences); 5.7.8. Philosophical anthropology, philosophy of culture (philosophical sciences); 5.7.9. Philosophy of religion and religious studies (philosophical sciences); 5.9.5. Russian language. Languages of the peoples of Russia; 5.9.8. Theoretical, Applied and Comparative Linguistics (Order of the Ministry of Education and Science of the Russian Federation dated February 1, 2022 No. 33-r).

Evolution of Ideas on the Category “Prerequisites of the Financial Statements” in the Theory of Audit

Vasilenko A.A.

(Rostov-on-Don)

The article considers the development of concepts about the prerequisites of the ﬁnancial statements in the Russian theory and practice of audit since 1993. The crucial role of international and Russian standards of audit in uniﬁ cation of terminology and structure of the prerequisites for of the ﬁnancial statements was identiﬁed. The peculiarities of prerequisites for of the ﬁnancial statements to conﬁrm various categories of ﬁnancial information were set.

Keywords

audit, audit evidence, the prerequisites of the ﬁnancial statements, standard of audit activity

Full text of any article (in Russian) you can find
in the printed version of the journal or on RSCI website.