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FEATURES OF BANK ASSET SECURITIZATION AUDIT
Novikov Ivan Vladislavovich
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Abstract
The following article is dedicated to describing peculiarities of bank asset securitization audit, the process of organizing the securitization transactions from the auditor's point of view. Difficulties of obtaining audit evidence and performing of substantive procedures are covered as well.
Keywords: asset securitization, audit methodology, substantive procedures, valuation reserves
Article reference:
Features of bank asset securitization audit // Economics and innovations management. 2016. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/04/11287
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