|PROBLEMS OF MODERN ECONOMICS, N 1 (37), 2011|
|ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE|
|Burgonova G. N.|
Professor of the International Banking Institute, PhD (Economics)
Pimenova A. L.
Professor of the International Banking Institute,
|The article analyzes new legislative and regulatory documents in the sphere of bookkeeping accounting and audit and their influence upon the auditing services in the audit procedure of financial reporting. The authors present methodological recommendations for the examination of the financial results of enterprises that take into account new changes of Form N 2, “Report on revenues and losses.”|
|Key words: auditing services, auditing procedures, standards of audit, revenue, costs|