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International Accounting
 

Formation of concept "service" in the system of ISO application to audit

Vol. 15, Iss. 32, AUGUST 2012

Available online: 23 August 2012

Subject Heading: Legal regulation

JEL Classification: 

Protasova O.N. Senior Lecturer of department "Accounting, Auditing and Statistics", Auditor the Russian Peoples' Friendship University
o.protasova@mail.ru

In the article the concept "service" is considered and generalized. Possibility of application of requirements of the International Quality Standards is analyzed at an assessment of quality of auditor services.

Keywords: service, audit services, intangible assets, quality, quality system, quality control, International Organization for Standardization

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

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