Economic Analysis: Theory and Practice
 

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Social audit for the organizations of consumer cooperation: system of procedures and analytical indicators

Vol. 13, Iss. 1, JANUARY 2014

Available online: 23 January 2014

Subject Heading: Audit

JEL Classification: 

Bibigul' A. Amanzholova Doctor of Economic Sciences, Professor of the Department of Audit, the Siberian University of Consumer Cooperation
bibigul_1@mail.ru

Dmitrii O. Tereshchenko PhD of Economics Sciences, Associate Professor of the Department of Accounting and Taxation, the Siberian University of Consumer Cooperation
bibigul_1@mail.ru

Iuliia A. Shishova Graduate Student of the Department of Audit, the Siberian University of Consumer Cooperation
yuliya.shishova.74@mail.ru

The system of analytical procedures and the indicators is presented in article, allowing estimating satisfaction of interested parties and balance of policy of use of resources for development of social aspects of functioning of consumer societies and their unions. The system of analytical procedures offered by authors and indicators reflects integration of methods of audit of efficiency, compliance and strategic audit that promotes improvement of quality of management by enterprise and social fields of activity of consumer societies and their unions.

Keywords: social audit, consumer cooperation, analytical procedures, system of indicators, efficiency audit, compliance audit

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

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