Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

42(345) - 2013 November

Application of methods of rating assessment in audit of non-state pension funds at planning stage

Vol. 12, Iss. 42, NOVEMBER 2013

Available online: 30 November 2013

Subject Heading: METHODS OF ANALYSIS

JEL Classification:

Kozmenkova S.V. Doctor of Economical Sciences, Professor of the Department of Accounting, Audit and Economical Analysis, the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University
skozmenkova@yandex.ru

Grushin I.F. Graduate Student of the Department of Accounting, Audit and Economical Analysis, the Nizhny Novgorod State University named after N.I. Lobachevsky - the National Research University
razor@mail.ru

Due to the increasing role of the non-state pension funds requirements to control of their financial activity considerably raise. According to authors, audit will be one of the fundamental elements of financial control. In the article the application of methods of rating assessment at the stage of understanding of activity of the audited person when scoping audit is offered.

Keywords: non-state pension fund, audit, assessment rating

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

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March 2024