Abstract
The article deals with the problem of methodological inconsistencies criteria for the preparation and presentation of financial statements usefulness of the concept of financial
 information and the doctrines of the financial statements and, therefore, uncertainty criteria for audits of financial statements. The substantiation of the need to define criteria for the
 audit of financial statements on the basis of the modern concept of the usefulness of financial information, certain conceptual principles of IFRS (2010), in the context of the
 established doctrines of accounting; the criteria of fairness and reliability of financial information, as well as the substantiation of the classification misstatement of the financial
 statements based on the established criteria of the audit.
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