id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-464	Shalimova, Nataliia; Androshchuk, Iryna	APPROACHES TO THE INTERPRETATION OF THE TERM “HISTORICAL FINANCIAL INFORMATION” AS THE CRITERION FOR THE CLASSIFICATION OF AUDIT, REVIEW, AND OTHER ASSURANCE ENGAGEMENTS	2018	10	.pdf	application/pdf	7312	342	29	It was first mentioned that ISAs are written in the context of an audit of financial statements by an independent auditor and they are to be adapted as necessary in the circumstances when applied to audits of other historical financial information. Lack of clear recommendations for the adaptation of provisions of International Standards on Auditing when verifying other historical financial information.	cache/issue-464.pdf	txt/issue-464.txt