Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

42(135) - 2009 December

Auditor’s assumption in the control system of audit quality

Vol. 7, Iss. 42, DECEMBER 2009

Available online: 25 December 2009

Subject Heading: SEARCH. PROBLEMS. DECISIONS

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Azarskaya M.A. associate professor of chair of accounting and audit, Mari state technical university
maika_azarskayat@mail.ru

The essence of category auditor’s assumption and its interrelation with the quality of audit results reviewed. The subsistence of executive summaries of company audit standard grounded.

Keywords: assumption, auditor’s opinion, audit quality, audit control

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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