| Autor: |
Leonov, P. Y., Leonova, E. K., Veselova, E. A., Kotelyanets, O. S. |
| Předmět: |
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| Zdroj: |
KnE Engineering; 10/8/2018, p402-415, 14p |
| Abstrakt: |
The article examines the problem of applying risk-oriented approach in audit. A risk-oriented approach on the one hand allows to increase efficiency of auditors' activity, the level of compliance with mandatory requirements, and on the other hand, to avoid the excessive inspections' procedures in the formation of a scientifically grounded framework of reasonable sufficiency inherent to each specific audit. At the same time, risk-oriented approach needs to create its own methodological base, develop methodologies and relevant accompanying documents, and, most importantly, train personnel capable of implementing this innovative methodology. For this reason, topic of this paper is extremely relevant. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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