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International Accounting
 

Concretization of planning check according to features of audit objects

Vol. 15, Iss. 45, DECEMBER 2012

Available online: 5 December 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Kozmenkova S.V. Doctor of Economic Sciences, Professor of department "Accounting, and Economical Analysis, Audit", the Ninzhny Novgorod State University named after N.I.Lobachevski
skozmenkova@yandex.ru

In the article the stages of audit check planning, elements of general audit plan and program are observed, the variant of general plan and program based on audit object, branch specificity and normative legal regulation of specific discount object under test are suggested, the concept "discount object" and "audit object" are considered.

Keywords: audit, planning, general plan, audit program, audit objects, audit stages

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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