Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Auditing of applicability of an on going entity concern assumption
Available online: 20 August 2010 Subject Heading: Audit JEL Classification:
The article deals with the problem of applicability of an audit based on entity on-going concern assumption. An auditing observance technique of the given assumption for an auditee’s activity is offered. Complex and process approach serves as the basis of the technique. It allows an auditor to carry out auditing on a timely basis, with low expenses and to define precisely the type of an audit report. Keywords: economy, audit, check, technique, principle, continuity, activity continuity, going concern, the organization |
ISSN 2311-9381 (Online)
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