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International Accounting
 

Implementation of a new paradigm for system-oriented audit in Ukraine

Vol. 14, Iss. 32, AUGUST 2011

Available online: 1 September 2011

Subject Heading: Foreign experience

JEL Classification: 

Dmytrenko I.N. ph.d., assistant professor at the Donetsk national university of economics and trade after m. Tugan-Baranovs&

8242;kogo, Donetsk, Ukraine dirinaudit@mail.ru

In article reviewed and analyzed the conditions and directions of development of system-oriented audit level in Ukraine. On the basis of international experience in the evolution of auditing and the genesis of scientific thought identified ways of implementing a new development paradigm of auditing, combines and developing ideas and mechanisms as a system-oriented and risk-oriented approaches that promote public confidence in its results.

Keywords: audit, public confidence, uncertainty, risks, system for generating information, the system of internal control, continuity

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

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