Home  Journals  Economic Analysis: Theory and Practice  43(298) - 2012 November

Objects and procedures for auditing the effectiveness of functioning of commercial organizations in federal standards of auditing

Available online: 20 November 2012

Subject Heading: EFFICIENCY AUDIT

JEL Classification: 

Now the theoretic-methodological problems and methodical questions of efficiency audit of functioning of the commercial organizations require investigation and systematization..The review of the federal standards of auditing for the purpose of adaptation of the provisions to efficiency audit is presented.

Keywords: performance audit, Federal standard, auditing, materiality, audit, business risk planning

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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