Home  Journals  Economic Analysis: Theory and Practice  4(169) - 2010 February

Methodological aspect of financial audit of separate clauses of accounting balance

Available online: 3 February 2010

Subject Heading: Audit

JEL Classification: 

For today, there is a number of the methodological problems caused by adequacy of realization of auditor checks of the enterprises. The part from them is connected with absence of uniform regulating base and distinctions in interpretation of separate standards of realization of auditor activity in the Russian Federation at planning and carrying out of check. The specified factors testify to expediency of creation of uniform methodological strategy for realization of the financial audit, including stages of familiarity with activity of the enterprise; preliminary expert examination and the analysis of accounting balance.

Keywords: strategy, Audit, examination, analysis, auditor risk

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ISSN 2311-8725 (Online)
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