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International Accounting

48(198) - 2011 December

Accounting examination as the kind of economic examinations

Vol. 14, Iss. 48, DECEMBER 2011

Available online: 19 December 2011

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification:

Zyryanova T.V. Doctor of Economic Sciences, professor, head of «Accounting, analysis and audit» department , Ural Academy of Public Administation
tatyana.zyrianova @ uapa.ru

Polukhina A.L. Senior lecturer of department «Accounting, analysis and audit», Ural Academy of Public Administration
alla.poluhina@uapa.ru

In the article kinds and a subject of economic examinations, including accounting are considered. Distinctive features of accounting examination and audit, and also a problem, stages of carrying out of examination and the requirement to the bookkeeper-expert are opened.

Keywords: economic examinations, accounting examination, an examination subject, objects of research, audit, the expert-bookkeeper

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

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April 2024