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International Accounting
 

Audit procedures for rending audit-related services

Vol. 16, Iss. 21, JUNE 2013

Available online: 5 June 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Vasilenko A.A. PhD in Economics, Associate Professor, the Department of Аudit, the Rostov State Economic University
allvasilenko@yandex.ru

In the article the content and order of audit review using for rendering audit-related services are investigated: review engagement, agreed-upon procedures, compilation of financial information are investigated. It has been established that the specific nature of these procedures is subject to the purposes of the services rendered and principles of expression of confidence in relation to the investigated financial information.

Keywords: audit procedures, compilation of financial information, review engagement, agreed-upon procedures, audit related procedures

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

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