Features of the audit of the consolidated financial statements of oil companies
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| Název: | Features of the audit of the consolidated financial statements of oil companies |
|---|---|
| Autoři: | Karaseva E.A. |
| Zdroj: | Проблемы внедрения международных стандартов аудита и учета, практика их применения в странах СНГ |
| Informace o vydavateli: | Российский университет дружбы народов (РУДН), 2020. |
| Rok vydání: | 2020 |
| Témata: | level of materiality, консолидированная отчетность, perimeter of consolidation, аудит, audit, consolidated reporting, аудиторские риски, уровень существенности, audit risks, периметр консолидации |
| Popis: | This article discusses the issues of auditing consolidated financial statements of oil companies and related features. A brief description of the audit of the consolidated financial statements was made. В данной статье рассмотрены вопросы проведения аудита консолидированной отчетности нефтяных компаний и связанные с этим особенностями. Приведены краткие специфики аудита консолидированной отчетности. |
| Druh dokumentu: | Article |
| Jazyk: | Russian |
| Přístupová URL adresa: | https://openrepository.ru/article?id=247782 |
| Přístupové číslo: | edsair.httpsopenrep..f9f028f6d39ec8676c7845b99ff44c74 |
| Databáze: | OpenAIRE |
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| Header | DbId: edsair DbLabel: OpenAIRE An: edsair.httpsopenrep..f9f028f6d39ec8676c7845b99ff44c74 RelevancyScore: 837 AccessLevel: 3 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 837.169860839844 |
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| Items | – Name: Title Label: Title Group: Ti Data: Features of the audit of the consolidated financial statements of oil companies – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Karaseva+E%2EA%2E%22">Karaseva E.A.</searchLink> – Name: TitleSource Label: Source Group: Src Data: Проблемы внедрения международных стандартов аудита и учета, практика их применения в странах СНГ – Name: Publisher Label: Publisher Information Group: PubInfo Data: Российский университет дружбы народов (РУДН), 2020. – Name: DatePubCY Label: Publication Year Group: Date Data: 2020 – Name: Subject Label: Subject Terms Group: Su Data: <searchLink fieldCode="DE" term="%22level+of+materiality%22">level of materiality</searchLink><br /><searchLink fieldCode="DE" term="%22консолидированная+отчетность%22">консолидированная отчетность</searchLink><br /><searchLink fieldCode="DE" term="%22perimeter+of+consolidation%22">perimeter of consolidation</searchLink><br /><searchLink fieldCode="DE" term="%22аудит%22">аудит</searchLink><br /><searchLink fieldCode="DE" term="%22audit%22">audit</searchLink><br /><searchLink fieldCode="DE" term="%22consolidated+reporting%22">consolidated reporting</searchLink><br /><searchLink fieldCode="DE" term="%22аудиторские+риски%22">аудиторские риски</searchLink><br /><searchLink fieldCode="DE" term="%22уровень+существенности%22">уровень существенности</searchLink><br /><searchLink fieldCode="DE" term="%22audit+risks%22">audit risks</searchLink><br /><searchLink fieldCode="DE" term="%22периметр+консолидации%22">периметр консолидации</searchLink> – Name: Abstract Label: Description Group: Ab Data: This article discusses the issues of auditing consolidated financial statements of oil companies and related features. A brief description of the audit of the consolidated financial statements was made.<br />В данной статье рассмотрены вопросы проведения аудита консолидированной отчетности нефтяных компаний и связанные с этим особенностями. Приведены краткие специфики аудита консолидированной отчетности. – Name: TypeDocument Label: Document Type Group: TypDoc Data: Article – Name: Language Label: Language Group: Lang Data: Russian – Name: URL Label: Access URL Group: URL Data: <link linkTarget="URL" linkTerm="https://openrepository.ru/article?id=247782" linkWindow="_blank">https://openrepository.ru/article?id=247782</link> – Name: AN Label: Accession Number Group: ID Data: edsair.httpsopenrep..f9f028f6d39ec8676c7845b99ff44c74 |
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| RecordInfo | BibRecord: BibEntity: Languages: – Text: Russian Subjects: – SubjectFull: level of materiality Type: general – SubjectFull: консолидированная отчетность Type: general – SubjectFull: perimeter of consolidation Type: general – SubjectFull: аудит Type: general – SubjectFull: audit Type: general – SubjectFull: consolidated reporting Type: general – SubjectFull: аудиторские риски Type: general – SubjectFull: уровень существенности Type: general – SubjectFull: audit risks Type: general – SubjectFull: периметр консолидации Type: general Titles: – TitleFull: Features of the audit of the consolidated financial statements of oil companies Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Karaseva E.A. IsPartOfRelationships: – BibEntity: Dates: – D: 03 M: 03 Type: published Y: 2020 Identifiers: – Type: issn-locals Value: edsair – Type: issn-locals Value: edsairFT |
| ResultId | 1 |