AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS

At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expert...

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Autor principal: Elena I. Efremova
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2017
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Acceso en línea:https://doaj.org/article/5b31c88c4b034f5785237dcdcbc9cc65
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spelling oai:doaj.org-article:5b31c88c4b034f5785237dcdcbc9cc652021-11-15T05:20:46ZAUDITOR’S REPORT ON SPECIAL ASSIGNMENTS2413-28292587-925110.21686/2413-2829-2017-5-90-95https://doaj.org/article/5b31c88c4b034f5785237dcdcbc9cc652017-12-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/381https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expertise, which is essential as in case of incorrect record keeping and false reflection of the current situation in the enterprise the executive could be misled concerning the real situation. In such cases audit on special assignments can be ordered. The author advances the algorithm of such an audit and identifies parameters showing a special assignment in the auditor’s report.Elena I. EfremovaPlekhanov Russian University of Economicsarticleauditinternational standards of the auditaccountsEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 90-95 (2017)
institution DOAJ
collection DOAJ
language RU
topic audit
international standards of the audit
accounts
Economics as a science
HB71-74
spellingShingle audit
international standards of the audit
accounts
Economics as a science
HB71-74
Elena I. Efremova
AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
description At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expertise, which is essential as in case of incorrect record keeping and false reflection of the current situation in the enterprise the executive could be misled concerning the real situation. In such cases audit on special assignments can be ordered. The author advances the algorithm of such an audit and identifies parameters showing a special assignment in the auditor’s report.
format article
author Elena I. Efremova
author_facet Elena I. Efremova
author_sort Elena I. Efremova
title AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
title_short AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
title_full AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
title_fullStr AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
title_full_unstemmed AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
title_sort auditor’s report on special assignments
publisher Plekhanov Russian University of Economics
publishDate 2017
url https://doaj.org/article/5b31c88c4b034f5785237dcdcbc9cc65
work_keys_str_mv AT elenaiefremova auditorsreportonspecialassignments
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