id sid eid entity type issue-464 1 1 baltic journal of economic ORG issue-464 1 2 333 CARDINAL issue-464 2 1 4 CARDINAL issue-464 2 2 3 CARDINAL issue-464 2 3 2018 DATE issue-464 2 4 1 CARDINAL issue-464 2 5 central ukrainian national technical university ORG issue-464 3 1 2 CARDINAL issue-464 3 2 central ukrainian national technical university ORG issue-464 4 1 shalimova1 GPE issue-464 4 2 national technical university ORG issue-464 4 3 ukraine GPE issue-464 15 1 two CARDINAL issue-464 25 1 jel ORG issue-464 25 2 m40 ORG issue-464 25 3 m42 baltic journal ORG issue-464 25 4 334 CARDINAL issue-464 26 1 4 CARDINAL issue-464 26 2 3, 2018 1 DATE issue-464 26 3 the 90s of the twentieth century DATE issue-464 27 1 1 CARDINAL issue-464 27 2 isaes ORG issue-464 29 1 2 CARDINAL issue-464 31 1 a. states PERSON issue-464 31 2 2014 DATE issue-464 31 3 111 CARDINAL issue-464 34 1 three CARDINAL issue-464 34 2 article 26 LAW issue-464 36 1 2 CARDINAL issue-464 37 1 ukrainian NORP issue-464 37 2 the twentieth century DATE issue-464 37 3 russian NORP issue-464 37 4 ukrainian NORP issue-464 37 5 the early 1990s DATE issue-464 37 6 montgomery GPE issue-464 37 7 1997 DATE issue-464 38 1 38-41 CARDINAL issue-464 39 1 arens a.a. & ORG issue-464 39 2 j. (1995 ORG issue-464 40 1 11-12 CARDINAL issue-464 44 1 davydov h. PERSON issue-464 44 2 2009 DATE issue-464 45 1 81-84 CARDINAL issue-464 45 2 104 CARDINAL issue-464 45 3 2007 DATE issue-464 46 1 79-80 DATE issue-464 48 1 first ORDINAL issue-464 48 2 second ORDINAL issue-464 50 1 samchynska PERSON issue-464 51 1 2012 DATE issue-464 51 2 98 CARDINAL issue-464 51 3 proskurina n. PERSON issue-464 51 4 2014 DATE issue-464 52 1 malyshkin o. PERSON issue-464 52 2 2015 DATE issue-464 52 3 211 CARDINAL issue-464 52 4 2012 DATE issue-464 52 5 13 CARDINAL issue-464 52 6 2015 CARDINAL issue-464 53 1 baltic journal of economic ORG issue-464 53 2 335 CARDINAL issue-464 54 1 4 CARDINAL issue-464 54 2 3, 2018 DATE issue-464 54 3 post-soviet NORP issue-464 55 1 s. pankova PERSON issue-464 55 2 2013 DATE issue-464 55 3 2012 DATE issue-464 56 1 ittonen k. PERSON issue-464 56 2 2010 DATE issue-464 57 1 2007 DATE issue-464 57 2 eilifsen a. PERSON issue-464 57 3 jr. PERSON issue-464 57 4 w.f. PERSON issue-464 57 5 glover s. & prawitt ORG issue-464 57 6 d. NORP issue-464 57 7 2006 DATE issue-464 57 8 gill g. PERSON issue-464 57 9 cosserat g. PERSON issue-464 57 10 leung p. & coram p. ORG issue-464 57 11 2001 DATE issue-464 58 1 drd ORG issue-464 58 2 i.i. PERSON issue-464 58 3 2012 DATE issue-464 59 1 hasan m. PERSON issue-464 59 2 maijoor s. PERSON issue-464 59 3 roebuck  PERSON issue-464 59 4 r. & vanstraelen a. ORG issue-464 59 5 2005 DATE issue-464 59 6 r. NORP issue-464 59 7 nugent m. & huggins a.l. ORG issue-464 59 8 2009 DATE issue-464 59 9 janković s. & krivačić ORG issue-464 59 10 d. NORP issue-464 59 11 2014 DATE issue-464 59 12 sonnerfeld a. PERSON issue-464 59 13 2014 DATE issue-464 61 1 1 CARDINAL issue-464 61 2 2 CARDINAL issue-464 61 3 3 CARDINAL issue-464 61 4 2004 DATE issue-464 62 1 the federation of european accountants ORG issue-464 62 2 europe LOC issue-464 63 1 november 2015 DATE issue-464 63 2 australian NORP issue-464 65 1 3 CARDINAL issue-464 67 1 first ORDINAL issue-464 68 1 first ORDINAL issue-464 68 2 three CARDINAL issue-464 68 3 three CARDINAL issue-464 68 4 fourth ORDINAL issue-464 68 5 fifth ORDINAL issue-464 71 1 4 CARDINAL issue-464 73 1 the international federation of accountants ORG issue-464 77 1 5 CARDINAL issue-464 77 2 1 CARDINAL issue-464 78 1 baltic journal of economic ORG issue-464 78 2 336 CARDINAL issue-464 79 1 4 CARDINAL issue-464 79 2 3 CARDINAL issue-464 79 3 2018 DATE issue-464 79 4 1 CARDINAL issue-464 79 5 1 CARDINAL issue-464 79 6 1999-2001 DATE issue-464 80 1 1999 DATE issue-464 80 2 2001 DATE issue-464 81 1 1 CARDINAL issue-464 82 1 2 CARDINAL issue-464 82 2 120 CARDINAL issue-464 83 1 3 CARDINAL issue-464 83 2 2 CARDINAL issue-464 83 3 2003 DATE issue-464 83 4 100 CARDINAL issue-464 84 1 2003 DATE issue-464 84 2 1 CARDINAL issue-464 85 1 545 CARDINAL issue-464 85 2 810 CARDINAL issue-464 86 1 2 CARDINAL issue-464 87 1 3 CARDINAL issue-464 88 1 3. 2004 DATE issue-464 89 1 2004 DATE issue-464 90 1 1 CARDINAL issue-464 91 1 545 CARDINAL issue-464 91 2 810 CARDINAL issue-464 92 1 2 CARDINAL issue-464 93 1 3. CARDINAL issue-464 94 1 4. 2005-2009 DATE issue-464 95 1 2005-2007 DATE issue-464 96 1 1 CARDINAL issue-464 97 1 2 CARDINAL issue-464 97 2 810 CARDINAL issue-464 98 1 1 CARDINAL issue-464 98 2 220 CARDINAL issue-464 99 1 5 CARDINAL issue-464 99 2 2010-2017 DATE issue-464 100 1 2010 DATE issue-464 100 2 2012 DATE issue-464 100 3 2013 DATE issue-464 100 4 2014 DATE issue-464 100 5 2015 DATE issue-464 100 6 2016–2017 edition QUANTITY issue-464 101 1 1 CARDINAL issue-464 103 1 2 CARDINAL issue-464 104 1 3 CARDINAL issue-464 104 2 first ORDINAL issue-464 105 1 4 CARDINAL issue-464 106 1 5 CARDINAL issue-464 106 2 three CARDINAL issue-464 106 3 isa 200 DATE issue-464 106 4 260 CARDINAL issue-464 106 5 805 CARDINAL issue-464 107 1 6 CARDINAL issue-464 108 1 7 CARDINAL issue-464 109 1 firstly ORDINAL issue-464 109 2 2010 DATE issue-464 111 1 337 CARDINAL issue-464 112 1 4 CARDINAL issue-464 112 2 3, 2018 DATE issue-464 117 1 11 CARDINAL issue-464 117 2 200 CARDINAL issue-464 117 3 2 CARDINAL issue-464 117 4 260 CARDINAL issue-464 117 5 2 CARDINAL issue-464 117 6 805 CARDINAL issue-464 117 7 1 CARDINAL issue-464 118 1 805 CARDINAL issue-464 119 1 appendix 1 FAC issue-464 124 1 ukraine GPE issue-464 125 1 6 CARDINAL issue-464 125 2 two CARDINAL issue-464 125 3 two CARDINAL issue-464 127 1 1 CARDINAL issue-464 127 2 2 CARDINAL issue-464 127 3 3 CARDINAL issue-464 127 4 805 CARDINAL issue-464 127 5 4 CARDINAL issue-464 127 6 810 CARDINAL issue-464 128 1 1 CARDINAL issue-464 128 2 2 CARDINAL issue-464 128 3 3 CARDINAL issue-464 130 1 firstly ORDINAL issue-464 130 2 secondly ORDINAL issue-464 131 1 baltic journal of economic ORG issue-464 131 2 338 CARDINAL issue-464 132 1 4 CARDINAL issue-464 132 2 3 CARDINAL issue-464 132 3 2018 DATE issue-464 132 4 i. PERSON issue-464 134 1 1 CARDINAL issue-464 134 2 2 CARDINAL issue-464 134 3 3 CARDINAL issue-464 137 1 200 CARDINAL issue-464 137 2 2 CARDINAL issue-464 137 3 805 CARDINAL issue-464 141 1 805 CARDINAL issue-464 142 1 recent years DATE issue-464 142 2 4400 CARDINAL issue-464 143 1 the federation of european accountants ORG issue-464 143 2 europe LOC issue-464 145 1 two CARDINAL issue-464 145 2 1 CARDINAL issue-464 145 3 2 CARDINAL issue-464 147 1 second ORDINAL issue-464 148 1 first ORDINAL issue-464 154 1 7 CARDINAL issue-464 154 2 3000 CARDINAL issue-464 157 1 1 CARDINAL issue-464 158 1 baltic journal of economic ORG issue-464 158 2 339 CARDINAL issue-464 159 1 4 CARDINAL issue-464 159 2 3 CARDINAL issue-464 159 3 2018 DATE issue-464 159 4 st ag GPE issue-464 159 5 i. ag ORG issue-464 159 6 ei ng PERSON issue-464 159 7 e su PERSON issue-464 159 8 ec ORG issue-464 159 9 o DATE issue-464 159 10 f en ga ge m en t settlements with buyers ORG issue-464 159 11 st ag GPE issue-464 160 1 ec ORG issue-464 160 2 ifi PRODUCT issue-464 160 3 io LOC issue-464 160 4 ec ORG issue-464 160 5 ga ORG issue-464 160 6 ge m en t balance sheet ORG issue-464 161 1 st ag GPE issue-464 161 2 ii i. PERSON issue-464 161 3 io LOC issue-464 164 1 ec ORG issue-464 165 1 io LOC issue-464 165 2 st ag e ORG issue-464 166 1 al ys PERSON issue-464 167 1 ia GPE issue-464 167 2 de te rm PERSON issue-464 167 3 an ci al PERSON issue-464 167 4 io n FAC issue-464 170 1 st ag GPE issue-464 172 1 o DATE issue-464 172 2 ge m en t audit ORG issue-464 172 3 isa 805 ORG issue-464 172 4 3000 CARDINAL issue-464 172 5 3400 CARDINAL issue-464 172 6 1 CARDINAL issue-464 172 7 baltic journal ORG issue-464 172 8 340 CARDINAL issue-464 173 1 4 CARDINAL issue-464 173 2 3, 2018 8 DATE issue-464 174 1 two CARDINAL issue-464 174 2 2 CARDINAL issue-464 175 1 9 CARDINAL issue-464 178 1 two CARDINAL issue-464 180 1 2 CARDINAL issue-464 192 1 arens a.a. & ORG issue-464 192 2 j. (1995 ORG issue-464 196 1 moscow GPE issue-464 197 1 russian NORP issue-464 198 1 o.v. GPE issue-464 199 1 2015 CARDINAL issue-464 199 2 podatkovyy GPE issue-464 199 3 audyt GPE issue-464 200 1 nadannya dostatnoyi GPE issue-464 202 1 humanitarnoho NORP issue-464 203 1 seriya PERSON issue-464 204 1 ta menedzhment PERSON issue-464 206 1 12 CARDINAL issue-464 206 2 235 CARDINAL issue-464 207 1 ukrainian NORP issue-464 207 2 341 CARDINAL issue-464 208 1 4 CARDINAL issue-464 208 2 3 CARDINAL issue-464 208 3 2018 DATE issue-464 208 4 australian NORP issue-464 209 1 2014 DATE issue-464 211 1 november, 2014 DATE issue-464 212 1 h.m. GPE issue-464 212 2 davydov i.h. PERSON issue-464 212 3 yu.h GPE issue-464 212 4 nazarova h.b. PERSON issue-464 212 5 o.b. GPE issue-464 212 6 fomina t.v. & et al ORG issue-464 212 7 2009 DATE issue-464 213 1 audyt PERSON issue-464 214 1 pidruchnyk PERSON issue-464 216 1 h.m. davydov ORG issue-464 217 1 kuzelnyi GPE issue-464 217 2 ed PERSON issue-464 218 1 kyiv GPE issue-464 220 1 ukrainian NORP issue-464 220 2 i.l. GPE issue-464 220 3 2012 DATE issue-464 222 1 2 CARDINAL issue-464 222 2 4 CARDINAL issue-464 222 3 264 CARDINAL issue-464 223 1 eilifsen a. PERSON issue-464 223 2 jr. PERSON issue-464 223 3 w.f. PERSON issue-464 223 4 glover s. & prawitt ORG issue-464 223 5 d. (2006 DATE issue-464 224 1 mcgraw-hill ORG issue-464 224 2 uk GPE issue-464 224 3 fédération des experts ORG issue-464 224 4 comptables européens ORG issue-464 224 5 european NORP issue-464 224 6 2009 DATE issue-464 225 1 europe LOC issue-464 226 1 july 2009 DATE issue-464 227 1 gill g. PERSON issue-464 227 2 cosserat g. PERSON issue-464 227 3 leung p. & coram ORG issue-464 227 4 2001 DATE issue-464 228 1 john wiley & sons australia ltd ORG issue-464 228 2 milton GPE issue-464 228 3 australia GPE issue-464 229 1 hasan m. PERSON issue-464 229 2 maijoor s. PERSON issue-464 229 3 roebuck p. PERSON issue-464 229 4 r. & vanstraelen a. ORG issue-464 229 5 2005 DATE issue-464 231 1 9 CARDINAL issue-464 231 2 91 CARDINAL issue-464 232 1 hedz m.i. PERSON issue-464 232 2 2007 DATE issue-464 233 1 klasyfikatsiia audytu PERSON issue-464 235 1 problemy rozvytku PERSON issue-464 236 1 lvivska PERSON issue-464 236 2 ukraine GPE issue-464 237 1 the lviv polytechnic national university ORG issue-464 237 2 577 CARDINAL issue-464 237 3 76-81 DATE issue-464 238 1 ukrainian NORP issue-464 238 2 2014 DATE issue-464 242 1 2003 DATE issue-464 244 1 2003 DATE issue-464 245 1 www.mas-business.com/docs/2005_iaasb_handbook.pdf international federation of accountants ORG issue-464 245 2 2004 DATE issue-464 247 1 2004 DATE issue-464 247 2 2005 DATE issue-464 249 1 2005 DATE issue-464 250 1 www.mas-business.com/docs/2005_iaasb_handbook.pdf international federation of accountants ORG issue-464 250 2 2010 DATE issue-464 251 1 2010 DATE issue-464 252 1 2010 DATE issue-464 253 1 2010 DATE issue-464 254 1 2012 DATE issue-464 255 1 2012 DATE issue-464 256 1 2012 DATE issue-464 257 1 2012 DATE issue-464 258 1 2013 DATE issue-464 259 1 2013 DATE issue-464 260 1 2013 DATE issue-464 261 1 2013 DATE issue-464 262 1 2014 DATE issue-464 263 1 2014 DATE issue-464 264 1 https://www.ifac.org/publications-resources/2014-handbook-international-quality-control-auditing-review-other international federation of accountants ORG issue-464 264 2 2014 DATE issue-464 265 1 2014 DATE issue-464 266 1 https://www.ifac.org/publications-resources/2014-handbook-international-quality-control-auditing-review-other international federation of accountants ORG issue-464 266 2 2014 DATE issue-464 267 1 2014 DATE issue-464 268 1 2015 CARDINAL issue-464 269 1 2015 edition QUANTITY issue-464 270 1 2015 CARDINAL issue-464 271 1 2015 DATE issue-464 272 1 342 CARDINAL issue-464 273 1 4 CARDINAL issue-464 273 2 3 CARDINAL issue-464 273 3 2018 DATE issue-464 273 4 2015 CARDINAL issue-464 274 1 2015 edition QUANTITY issue-464 275 1 2016-2017 DATE issue-464 276 1 2016-2017 CARDINAL issue-464 277 1 2016-2017 DATE issue-464 278 1 ii ORG issue-464 278 2 2016-2017 CARDINAL issue-464 279 1 2016-2017 DATE issue-464 280 1 2016-2017 CARDINAL issue-464 281 1 https://www.ifac.org/publications-resources/2016-2017-handbook-internationalquality-control-auditing-review-other ittonen k. PERSON issue-464 281 2 2010 DATE issue-464 283 1 vaasa ORG issue-464 284 1 janković s. & krivačić ORG issue-464 284 2 2014 DATE issue-464 286 1 2014 DATE issue-464 287 1 congress ORG issue-464 288 1 51 CARDINAL issue-464 288 2 malyshkin o.i. PERSON issue-464 289 1 2015 CARDINAL issue-464 290 1 audyt GPE issue-464 290 2 konstruktsiya na maybutnye PERSON issue-464 292 1 realiyi chasu PERSON issue-464 292 2 208 CARDINAL issue-464 292 3 213 CARDINAL issue-464 293 1 http://economics.opu.ua/ ORG issue-464 293 2 ukrainian GPE issue-464 296 1 1999 DATE issue-464 296 2 2000 DATE issue-464 297 1 moscow GPE issue-464 298 1 russian NORP issue-464 298 2 2001 DATE issue-464 300 1 2001 DATE issue-464 301 1 2003 DATE issue-464 302 1 kyiv PERSON issue-464 303 1 russian LANGUAGE issue-464 303 2 v.m. PERSON issue-464 303 3 hirsh m.b. PERSON issue-464 303 4 defliese NORP issue-464 304 1 jaenicke h.r PERSON issue-464 304 2 1997 DATE issue-464 305 1 montgomery`s ORG issue-464 306 1 11th ORDINAL issue-464 307 1 sokolov & s.m. ORG issue-464 308 1 moscow GPE issue-464 309 1 russian NORP issue-464 309 2 pankova NORP issue-464 310 1 s.v. GPE issue-464 311 1 2013 DATE issue-464 313 1 mezhdunarodnyy bukhgalterskiy GPE issue-464 313 2 34(280 CARDINAL issue-464 313 3 27 CARDINAL issue-464 314 1 russian LANGUAGE issue-464 314 2 petryk o.a. PERSON issue-464 314 3 h.m. GPE issue-464 314 4 redko PERSON issue-464 314 5 shevchuk v.o. PERSON issue-464 314 6 v.o. ORG issue-464 314 7 sviderskyi d.e. ORG issue-464 314 8 2012 DATE issue-464 315 1 audyt GPE issue-464 315 2 navchalnyy posibnyk PERSON issue-464 317 1 petryk PERSON issue-464 318 1 kyiv PERSON issue-464 318 2 «akademia finansovoho upravlinnya ORG issue-464 319 1 ukrainian NORP issue-464 319 2 proskurina n.m. PERSON issue-464 319 3 2014 DATE issue-464 319 4 audyt GPE issue-464 319 5 pryntsypu bezperervnosti GPE issue-464 319 6 perspektyvnyy napryamok rozvytku audytu PERSON issue-464 321 1 komertsiynoyi PERSON issue-464 322 1 seriya PERSON issue-464 323 1 the lviv commercial academy ORG issue-464 324 1 44 DATE issue-464 324 2 144 CARDINAL issue-464 325 1 ukrainian NORP issue-464 325 2 samchynska GPE issue-464 325 3 ya.b DATE issue-464 326 1 2012 DATE issue-464 327 1 zabezpechennya suputnikh PERSON issue-464 327 2 vykonannya pohodzhenykh protsedur ORG issue-464 329 1 visnyk khmelnytskoho PERSON issue-464 329 2 the khmelnitsky national university ORG issue-464 329 3 2 CARDINAL issue-464 329 4 1 DATE issue-464 329 5 96 CARDINAL issue-464 330 1 ukrainian NORP issue-464 330 2 r. NORP issue-464 330 3 nugent m. & huggins a. l. ORG issue-464 330 4 2009 DATE issue-464 333 1 american accounting association ORG issue-464 333 2 23 CARDINAL issue-464 333 3 4 CARDINAL issue-464 333 4 347 CARDINAL issue-464 333 5 soltani b. PERSON issue-464 333 6 2007 DATE issue-464 335 1 financial times ORG issue-464 336 1 sonnerfeldt a. PERSON issue-464 336 2 2014 DATE issue-464 337 1 third ORDINAL issue-464 337 2 sweden GPE issue-464 338 1 european NORP issue-464 338 2 11 CARDINAL issue-464 338 3 2014 DATE issue-464 338 4 2 CARDINAL issue-464 338 5 university of oslo faculty of law research ORG issue-464 338 6 2014-30 DATE