@incollection{, 263135C1F2EB4EDA768F5670705C4010 , author={{Aliyev AdalatZeynal}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}2313135 } @book{b0, , title={{Leasing and Debt Financing: Substitutes or Complements?\\Journal of Financial an Quantitative Analysis}} , author={{ AnYan }} , year={2006} 41 } @incollection{b1, , title={{Leasing versus purchasing: direct evidence on a corporations motivations for leasing and consequences of leasing}} , author={{ JohnREzzell } and { PPremal } and { Vora }} , journal={{The Quarterly Review of Economics and Finance}} 41 1 , year={2001} } @book{b2, , author={{ Acca }} , title={{Financial Reporting (FR)}} , year={2012} , note={Kaplan publishing, pg. 276} } @book{b3, , title={{The nature, importance and general tasks of the audit -Invest Audit}} } @book{b4, , title={{Law of the Republic of Azerbaijan}} , year={1994} , address={Baku} , note={On Leasing Service} } @book{b5, , title={{Improvement of audit methodology, reliability of accounting and reporting of financial activity of leasing operations//Audit, accounting and statistics AUDIT 2021}} , author={{ IMAbbasov }} 3 } @book{b6, , author={{ ?A?????? }} , title={{International standards of financial reporting: Allowance/?. A. Ageeva.-M.: ?????????????????}} , year={2008} } @incollection{b7, , title={{International Accounting Standard No. 17 called "Lease}} , booktitle={{Publication of the Ministry of Finance of the Republic of Azerbaijan}} Baku , year={2008} } @book{b8, , title={{Publication of the Ministry of Finance of the Republic of Azerbaijan}} Baku , year={2009} National Accounting Standard } @book{b9, , title={{Organization and a technique of audit of lease relations at the lessor: Dis}} , author={{ YIGrishchenko }} kand. ... cand. Economy Sciences: 08.00.12 , year={2006} 220 , address={Moscow} } @book{b10, , title={{Comments on the methodology of audit activity "Tax audit and other related services on tax issues. Communication with tax authorities}} , author={{ EMGutsait } and { NARemizov } and { OMOstrovsky }} , year={2011} 13 } @book{b11, , title={{Leasing: concept, legal regulation, international unification}} , author={{ EVKabatova } and { EV MKabatov }} , year={2011} , publisher={Nauka} 126 } @book{b12, , title={{Audit of leasing operations: assessment of audit risk//Improvement of accounting, economic analysis and audit in modern conditions: the third collection of articles based on the materials of the All-Russian Scientific and Practical Conference}} , author={{ ISPospelkov }} , year={2013} , address={Tyumen} Tyumen State University } @incollection{b13, , title={{Audit quality control (abstracts)//Socio-economic problems of transformational economy: materials of the second scientific-practical conference}} , author={{ ISPospelkov }} , booktitle={{publishing house "Vector Buk}} Tyumen , year={2005} } @book{b14, , author={{ AATerekhov }} , title={{Control and Audit: Basic Methodological Techniques and Technology, Finance and Statistics}} , year={2016} } @book{b15, , title={{Methods of auditing leasing operations: dissertation ... candidate of economic sciences}} , author={{ AVRomanchikov }} : 08.00.12 , year={2006} , address={Moscow} } @book{b16, , author={{ DVasiliou } and { NIpirotis }} , title={{Financial Management (Theory and Practice)}} , year={2008} , note={Rosili publishing} } @book{b17, , title={{Accounting of Banks and leasing and factoring companies}} , author={{ GKontos }} , year={2007} , address={Athens} } @book{b18, , author={{ ISSpiridakis }} , title={{Leasing publishing Ant. N. Sacoula}} , year={2007} } @book{b19, , title={{Theory and practice of leasing}} , author={{ PChatzipavlou } and { VGontica }} , year={1982} , note={Papazisi publications} } @book{b20, , title={{Financial Leasing, a modern form of finance}} , author={{ GMitsiopoulos }} , year={1992} , note={Sbilias publishing} }