Home  Journals  International Accounting  1(121) - 2009 January

Complex approach to definition of the level of importance while post-object audit

Available online: 17 September 2009

Subject Heading: Auditing activity

JEL Classification: 

The article covers development of the model of formation of complex evaluation of the level of importance allowing describing a complex problem of its evaluation, conducting expert evaluation of all the most important indexes affecting its level and receiving an interpreted aggregate result. The object for research was the process of organization of taxes audit, an instrument for realization of the developed approach was the method of analysis of hierarchy allowing an auditor making decision about importance of accounting information.

Keywords: evaluation, importance, result, audit, taxes, analysis, hierarchy, accounting information

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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