Home  Journals  Economic Analysis: Theory and Practice  6(135) – 2009 February

Audit materiality: financial manager’s opinion

Available online: 18 September 2009

Subject Heading: Audit

JEL Classification: 

The article draws our attention to the reduction of compulsory audit effect due to its inconsistency with the goals of today’s business and with the globalization processes. The article was preceded by the discussion of the future Russian audit, as well as a number of specialized publications of co-auditors, with the students of the Budget and Treasury Academy under the Ministry of Treasury of the Russian Federation.

Keywords: audit, materiality, goal, finances, rate, stability, liquidity, activity, calculus, probability, statistics, inspection, tax, management, accounting, document flow, methodology

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

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