Ситникова В.А. Профессиональное суждение бухгалтера при выборе критериев существенности // Учет.Анализ.Аудит. – 2016. – №2. — Только в электронном виде. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2016/bv1959.pdf>.
|
Period
|
Read
|
Print
|
Copy
|
Open
|
Total
|
|
Year 2018
|
Quarter 1
|
January
|
1
|
0
|
0
|
0
|
1
|
|
February
|
1
|
0
|
4
|
0
|
5
|
|
March
|
2
|
0
|
2
|
0
|
4
|
|
Quarter 2
|
April
|
2
|
0
|
5
|
0
|
7
|
|
May
|
2
|
0
|
5
|
0
|
7
|
|
June
|
3
|
0
|
4
|
0
|
7
|
|
Quarter 3
|
July
|
0
|
0
|
3
|
0
|
3
|
|
August
|
4
|
0
|
1
|
0
|
5
|
|
September
|
2
|
0
|
4
|
0
|
6
|
|
Quarter 4
|
October
|
0
|
0
|
4
|
0
|
4
|
|
November
|
1
|
0
|
1
|
0
|
2
|
|
December
|
2
|
0
|
4
|
0
|
6
|
|
Year 2019
|
Quarter 1
|
January
|
3
|
0
|
4
|
0
|
7
|
|
February
|
4
|
0
|
2
|
0
|
6
|
|
March
|
5
|
0
|
2
|
0
|
7
|
|
Quarter 2
|
April
|
3
|
0
|
0
|
0
|
3
|
|
May
|
1
|
0
|
2
|
0
|
3
|
|
June
|
5
|
0
|
3
|
0
|
8
|
|
Quarter 3
|
July
|
2
|
0
|
1
|
0
|
3
|
|
August
|
5
|
0
|
1
|
0
|
6
|
|
September
|
3
|
0
|
1
|
0
|
4
|
|
Quarter 4
|
October
|
8
|
0
|
1
|
0
|
9
|
|
November
|
2
|
0
|
0
|
0
|
2
|
|
December
|
4
|
0
|
2
|
0
|
6
|
|
Year 2020
|
Quarter 1
|
January
|
3
|
0
|
1
|
0
|
4
|
|
February
|
4
|
0
|
0
|
0
|
4
|
|
March
|
7
|
0
|
1
|
0
|
8
|
|
Quarter 2
|
April
|
9
|
0
|
2
|
0
|
11
|
|
May
|
6
|
0
|
1
|
0
|
7
|
|
June
|
4
|
0
|
2
|
0
|
6
|
|
Quarter 3
|
July
|
3
|
0
|
3
|
0
|
6
|
|
August
|
6
|
0
|
1
|
0
|
7
|
|
September
|
9
|
0
|
4
|
0
|
13
|
|
Quarter 4
|
October
|
8
|
0
|
7
|
0
|
15
|
|
November
|
5
|
0
|
0
|
0
|
5
|
|
December
|
5
|
0
|
3
|
0
|
8
|
|
Year 2021
|
Quarter 1
|
January
|
6
|
0
|
1
|
0
|
7
|
|
February
|
0
|
0
|
0
|
0
|
0
|
|
March
|
8
|
0
|
3
|
0
|
11
|
|
Quarter 2
|
April
|
5
|
0
|
1
|
0
|
6
|
|
May
|
4
|
0
|
2
|
0
|
6
|
|
June
|
8
|
0
|
6
|
0
|
14
|
|
Quarter 3
|
July
|
9
|
0
|
3
|
0
|
12
|
|
August
|
12
|
0
|
3
|
0
|
15
|
|
September
|
7
|
0
|
7
|
0
|
14
|
|
Quarter 4
|
October
|
6
|
0
|
5
|
0
|
11
|
|
November
|
11
|
0
|
3
|
0
|
14
|
|
December
|
11
|
0
|
5
|
0
|
16
|
|
Year 2022
|
Quarter 1
|
January
|
7
|
0
|
3
|
0
|
10
|
|
February
|
10
|
0
|
0
|
0
|
10
|
|
March
|
10
|
0
|
1
|
0
|
11
|
|
Quarter 2
|
April
|
5
|
0
|
2
|
0
|
7
|
|
May
|
7
|
0
|
5
|
0
|
12
|
|
June
|
8
|
0
|
2
|
0
|
10
|
|
Quarter 3
|
July
|
7
|
0
|
1
|
0
|
8
|
|
August
|
6
|
0
|
8
|
0
|
14
|
|
September
|
8
|
0
|
7
|
0
|
15
|
|
Quarter 4
|
October
|
6
|
0
|
1
|
0
|
7
|
|
November
|
6
|
0
|
0
|
0
|
6
|
|
December
|
6
|
0
|
9
|
0
|
15
|
|
Year 2023
|
Quarter 1
|
January
|
4
|
0
|
3
|
0
|
7
|
|
February
|
6
|
0
|
5
|
0
|
11
|
|
March
|
8
|
0
|
1
|
0
|
9
|
|
Quarter 2
|
April
|
3
|
0
|
5
|
0
|
8
|
|
May
|
4
|
0
|
1
|
0
|
5
|
|
June
|
9
|
0
|
4
|
0
|
13
|
|
Quarter 3
|
July
|
4
|
0
|
2
|
0
|
6
|
|
August
|
2
|
0
|
2
|
0
|
4
|
|
September
|
7
|
0
|
3
|
0
|
10
|
|
Quarter 4
|
October
|
10
|
0
|
3
|
0
|
13
|
|
November
|
4
|
0
|
8
|
0
|
12
|
|
December
|
3
|
0
|
3
|
0
|
6
|
|
Year 2024
|
Quarter 1
|
January
|
5
|
0
|
11
|
0
|
16
|
|
February
|
5
|
0
|
7
|
0
|
12
|
|
March
|
4
|
0
|
6
|
0
|
10
|
|
Quarter 2
|
April
|
14
|
0
|
14
|
0
|
28
|
|
May
|
0
|
0
|
0
|
0
|
0
|
|
Total
|
399
|
0
|
237
|
0
|
636
|
