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Volumn 14, Issue 2, 2008, Pages 171-183

Independent auditing development tendencies

Author keywords

Aggressive accounting policy audit report; Auditor's conclusions; Forgery of financial statements; Independent auditing; International auditing standards

Indexed keywords


EID: 47149099774     PISSN: 20294913     EISSN: 20294921     Source Type: Journal    
DOI: 10.3846/1392-8619.2008.14.171-183     Document Type: Article
Times cited : (3)

References (12)
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    • Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on Statutory audits of annual accounts and consolidated accounts, Official Journal of the European Union 49(9 June 2006): 87-108.
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    • Krzywda, D. 2005. Rewizja sprawozdań finansowych [The auditing of financial statements]. Warszawa: Difin. 442 p.
    • Krzywda, D. 2005. Rewizja sprawozdań finansowych [The auditing of financial statements]. Warszawa: Difin. 442 p.
  • 7
    • 85015751582 scopus 로고    scopus 로고
    • Kutera, M.; Holda, A.; Surdykowska, S. 2006. Oszustwa ksiegowe [Accounting frauds]. Warszawa: Difin. 280 p.
    • Kutera, M.; Holda, A.; Surdykowska, S. 2006. Oszustwa ksiegowe [Accounting frauds]. Warszawa: Difin. 280 p.
  • 8
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    • Audito sistema: Raida ir problemos: monografija [Auditing system: problems and development: monography]
    • 386 p
    • Lakis, V. 2007. Audito sistema: raida ir problemos: monografija [Auditing system: problems and development: monography]. Vilnius: Vilniaus universiteto leidykla. 386 p.
    • (2007) Vilnius: Vilniaus universiteto leidykla
    • Lakis, V.1
  • 9
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    • The law on prevention of money laundering of the Republic of Lithuania, cited 15 12, Available from Internet
    • Lietuvos Respublikos pinigu̧ plovimo prevencijos i̧statymas [The law on prevention of money laundering of the Republic of Lithuania]. 2003 [cited 15 12 2007]. Available from Internet: 〈www.lrs.lt〉.
    • (2003) Lietuvos Respublikos pinigu̧ plovimo prevencijos i̧statymas
  • 10
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    • Wa̧sowski, W. 2005. Kreatywna rachunkowosc [Creative accounting]. Warszawa: Difin. 111 p.
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    • Tarptautinès aukščiausiu̧ju̧ audito instituciju̧ organizaciju̧ (INTOSAI) Limos deklaracija Dèl audito principu̧ gairiu̧ [International Organization of Supreme Audit Institution. Lima declaration of the main auditing principles]. 2004, Valstybinis auditas 8:18-21.
    • Tarptautinès aukščiausiu̧ju̧ audito instituciju̧ organizaciju̧ (INTOSAI) Limos deklaracija "Dèl audito principu̧ gairiu̧" [International Organization of Supreme Audit Institution. Lima declaration of the main auditing principles]. 2004, Valstybinis auditas 8:18-21.
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    • [Suic, V,; Smirnova, L.; Dubrovina, T. Audit: general, banking, insurance].
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.