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International Accounting
 

Information base of audit of a continuity of activity of the agrarian organizations

Vol. 15, Iss. 3, JANUARY 2012

Available online: 23 January 2012

Subject Heading: AUDITING

JEL Classification: 

Byrdina P.V. Post-graduate student of chair «Audit», Kuban State Agrarian University
polina_vasilevna@bk.ru

In the present article the basic sources of auditor proofs of continuous functioning of the organizations of agrarian sector are considered, their classification is resulted. It is offered, at realization of auditor procedures to apply the standardized and unified technique of formation of information base of audit of a continuity of activity in which basis integrated approach and unification principles.

Keywords: audit, information, auditor proofs, activity continuity, agrarian-industrial complex organization

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

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