2011, № 13

Pankova S.V., Krivtsov A.I. AUDIT EXAMINATION OF THE PROSPECTIVE FINANCIAL INFORMATION ON TERMS OF INVESTMENT PROJECTS' REALIZATIONThis article considered the role of auditing in the course of investment projects' realization, the auditor standards regulating of the prospective financial information are offered, recommendations by the auditor's application of strategic investment analysis methods are resultedKey words: international standards on auditing, prospective financial information, strategic analysis, investment analysis

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References:

1. Pankova S.V., Popova N.I. International standards on auditing. — M.: Master, 2009. — 287 р.

2. The rule (standard) of audit activity "The examination of prospective financial information" (approved by the Commission on auditor activity at the President of the Russian Federation on August, 20th, 1999, report 5)

3. International standard on assurance engagement "The examination of prospective financial information"

4. Melnik M.V., Kogdenko V.G. Economic analysis in auditing. — M.: UNITI-Dana, 2007. — 543 р.

5. Krivtsov, A.I. Methodological aspects of the analysis of investment activity efficiency. — Samara: SamLuxPrunt, 2010. — 175 р.

About this article

Authors: Pankova S.V., Krivtsov A.I.

Year: 2011

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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