Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

44(347) - 2013 November

Analysis of the audited entity activities as a basis for judgment about the continuity of his functioning

Vol. 12, Iss. 44, NOVEMBER 2013

Available online: 4 December 2013

Subject Heading: Financial analysis

JEL Classification:

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

Krasnov Vladimir D. Lecturer of the Department of Bookkeeping Accounting, Audit and Economical Analyzes, the Nizhny Novgorod State University named after N.I. Lobachevski - the National Research University
finfak@mail.ru

In the article the concept "understanding of activity of the audited person" is investigated, activity of the audited person at a stage of planning of an audit inspection is considered, the form of a brief of the auditor on understanding of activity of the audited person is offered, the analysis of the external and internal circle of the audited person by results of which the conclusions are drawn on ability of the economic subject continuously to continue the activity is carried out.

Keywords: audit, continuity of activities, understanding of audited entity activity, working paper, analysis

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

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