TY JOUR TI Objectives of financial reporting and auditing: methodological problems criteria and justify the classification misstatement of the financial statements KW justice KW credibility KW faithful representation KW relevance of the submission KW misstatement of the financial statements KW audit criteria KW utility KW reliability KW financial statements doctrines KW normative and descriptive verity JO Auditor AU Bychkova, S.M. AU Itygilova, E.. PY 2015 IS 1 PB INFRA-M Academic Publishing LLC.