Home  Journals  Economic Analysis: Theory and Practice  29(158) - 2009 October

Economical and mathematical simulation of evaluation of accounting information efficiency in managerial audit

Available online: 10 November 2009

Subject Heading: ADMINISTRATIVE CALCULATION

JEL Classification: 

The article deals with the methodical aspects of economical and mathematical simulation of evaluation of accounting efficiency in managerial audit. In particular, the author suggests the criteria of accounting information flow efficiency; considers the main audit procedures allowing defining the accordance of accounting data and managerial needs of an organization (enterprise); develops the set of mathematical tools formalizing the method of identifying the usefulness of accounting and analytical indexes.

Keywords: audit, accounting, quality, planning, procedure, test, selection, risk, interval

View all articles of issue

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

Journal current issue

Vol. 23, Iss. 4 April 2024

Archive