ORGANIZATION OF THE AUDIT INSPECTION OF ACTIVITY OF THE ECONOMIC SUBJECT
( Pp. 127-129)
More about authors
Novoselova Natalia Nikolaevna
doktor ekonomicheskih nauk, zav. kafedroy Ekonomiki i upravleniya na predpriyatii filiala FGAOU VPO «Severo-Kavkazskiy federalnyy universitet» v g. Pyatigorske
branch RUSHYDRO VPO «North-Caucasian Federal University in Pyatigorsk Borovyak Svetlana Nikolaevna docent kafedry buhgalterskiy uchet i audit, kandidat ekonomicheskih nauk, docent
FGAOU VPO «North-Caucasian Federal University» (branch) in Pyatigorsk
branch RUSHYDRO VPO «North-Caucasian Federal University in Pyatigorsk Borovyak Svetlana Nikolaevna docent kafedry buhgalterskiy uchet i audit, kandidat ekonomicheskih nauk, docent
FGAOU VPO «North-Caucasian Federal University» (branch) in Pyatigorsk
Abstract:
The thesis locates in article that quality of an audit inspection directly depends on the organization of process of check and formation of objective conclusions and recommendations.
How to Cite:
Novoselova N.N., Borovyak S.N., (2013), ORGANIZATION OF THE AUDIT INSPECTION OF ACTIVITY OF THE ECONOMIC SUBJECT. Business in Law, 4 => 127-129.
Reference list:
Pravilo (standart) № 2 Dokumentirovanie audita (v red. Postanovleniya Pravitel stva RF ot 07.10.2004 g. № 532).
Pravilo (standart) № 3 Planirovanie audita (v red. Postanovleniya Pravitel stva RF ot 07.10.2004 g. № 532).
Pravilo (standart) № 8 Ponimanie deyatel nosti audiruemogo litsa, sredy, v kotoroy ona osushchestvlyaetsya, i otsenka riskov sushchestvennogo iskazheniya audiruemoy finansovoy (bukhgalterskoy) otchetnosti ( v red. Postanovleniya Pravitel stva RF ot 19.11.2008 g. № 863).
KHakhonova N. N. Audit. M.: KNORUS, 2011.
SHeremet A.D. Audit. M.: INFRA M, 2005.
Pravilo (standart) № 3 Planirovanie audita (v red. Postanovleniya Pravitel stva RF ot 07.10.2004 g. № 532).
Pravilo (standart) № 8 Ponimanie deyatel nosti audiruemogo litsa, sredy, v kotoroy ona osushchestvlyaetsya, i otsenka riskov sushchestvennogo iskazheniya audiruemoy finansovoy (bukhgalterskoy) otchetnosti ( v red. Postanovleniya Pravitel stva RF ot 19.11.2008 g. № 863).
KHakhonova N. N. Audit. M.: KNORUS, 2011.
SHeremet A.D. Audit. M.: INFRA M, 2005.
Keywords:
Institute of auditing, the audited entity, letter of commitment, Federal rules (standards).