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Критика Концепции Существенности И Аудиторского Риска

Author

Listed:
  • Орлов Д. В.

    (Пермский государственный национальный исследовательский университет)

Abstract

Автором статьи предпринята попытка критического переосмысления основных положений концепции существенности и аудиторского риска в части ее математико-статистического инструментария, выявлены ее слабые места, требующие детальной проработки и устранения.

Suggested Citation

  • Орлов Д. В., 2013. "Критика Концепции Существенности И Аудиторского Риска," Вестник Пермского университета. Серия: Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Пермский государственный национальный исследовательский университет», issue 3 (18), pages 114-121.
    • Handle: RePEc:scn:006506:14422434
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