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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Plekhanov Russian University of Economics
2017
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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) |
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audit international standards of the audit accounts Economics as a science HB71-74 |
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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 |
_version_ |
1718428679942438912 |