The 7 references in paper Бондар (2016) “ТЕОРІЯ ТА ПРАКТИКА ЗАСТОСУВАННЯ АУДИТОРСЬКИХ ПРОЦЕДУР ЩОДО ВХІДНИХ ЗАЛИШКІВ ПРИ ВИКОНАННІ ПЕРШИХ ЗАВДАНЬ З АУДИТУ // Theory and practice of auditor procedures for opening balances during initial audit engagement” / spz:ztu:ven:72426

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Mizhnarodna federatsiya bukhhalteriv (2014), Mizhnarodnyy standart audytu 315 “Identyfikatsiya ta otsinka ryzykiv suttyevykh vykryvlen' cherez rozuminnya subyekta hospodaryuvannya i yoho seredovyshcha” [International Auditing and Assurance Standard 315 “Identifying and assessing the risks of material misstatement through understanding the entity and its environment”], translated by Ol'khovikova, O.L., Selezn'ov, O.V., Audytors'ka palata Ukrayiny, Kyiv, available at: www.apu.com.ua/attachments/article/290/Audit_2015_1_all.pdf (accessed 7 March 2016).
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Mizhnarodna federatsiya bukhhalteriv (2014), Mizhnarodnyy standart audytu 320 “Suttyevist' pry planuvanni ta provedenni audytu” [International Auditing and Assurance Standard 320 “Materiality in planning and performing an audit”], translated by Ol'khovikova, O.L., Selezn'ov, O.V., Audytors'ka palata Ukrayiny, Kyiv, available at: www.apu.com.ua/attachments/article/290/Audit_2015_1_all.pdf (accessed 7 March 2016).
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Mizhnarodna federatsiya bukhhalteriv (2014), Mizhnarodnyy standart audytu 510 “Pershi zavdannya z audytu – zalyshky na pochatok periodu” [International Auditing and Assurance Standard 510 “Initial audit engagements — opening balances”], translated by Ol'khovikova, O.L., Selezn'ov, O.V., Audytors'ka palata Ukrayiny, Kyiv, available at: www.apu.com.ua/attachments/article/290/Audit_2015_1_all.pdf (accessed 7 March 2016).
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Mizhnarodna federatsiya bukhhalteriv (2014), Mizhnarodnyy standart audytu 580 “Pys'movi zapevnennya” [International Auditing and Assurance Standard 580], translated by Ol'khovikova, O.L., Selezn'ov, O.V., Audytors'ka palata Ukrayiny, Kyiv, available at: www.apu.com.ua/attachments/article/290/Audit_2015_1_all.pdf (accessed 7 March 2016).
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Mizhnarodna federatsiya bukhhalteriv (2014), Mizhnarodnyy standart kontrolyu yakosti 1 “Kontrol' yakosti dlya firm, shcho vykonuyut' audyty ta ohlyady finansovoyi zvitnosti, a takozh inshi zavdannya z nadannya vpevnenosti i suputni posluhy” [International standard on quality control 1 “Quality control for firms that perform audits and reviews of financial statements, and other assurance and related services engagements”], translated by Ol'khovikova, O.L., Selezn'ov, O.V., Audytors'ka palata Ukrayiny, Kyiv, available at: www.apu.com.ua/attachments/article/290/Audit_2015_1_all.pdf (accessed 7 March 2016).
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A World Bank Group (2016), „Doing Business 2016: Measuring Regulatory Quality and Efficiency. Economy Profile 2016 Ukraine”, available at: www.doingbusiness.org/data/ exploreeconomies/ukraine/~/media/giawb/doing%20business/documents/profiles/country/UKR.pdf?ver =3 (accessed 1 March 2016).
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A World Bank Group (2016), „Ease of Doing Business in Ukraine”, available at: www.doingbusiness.org/data/exploreeconomies/ukraine/ (accessed 1 March 2016). БОНДАР Валерій Петрович – доктор економічних наук, професор, старший науковий співробітник Національного наукового центру «Інститут аграрної економіки», сертифікований аудитор, експерт з фі
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