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International Accounting

33(231) - 2012 September

Analysis of modern techniques of definition of audit cost

Vol. 15, Iss. 33, SEPTEMBER 2012

Available online: 13 September 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification:

Chernenko A.F. Doctor of Economic Sciences, Professor, Professor of department "Marketing and Management", the South Urals State University
2052@mail.ru

Sumkin A.S. Senior Lecturer of department "Audit", the Finance University under the Government of the Russian Federation, the Correspondence Financial and Economic Institute, Director of audit firm "Vector-Audit", Member of "Self Regulated Organization non-profit partnership "Audit Chamber of Russia""
vector-audit@mail.ru

In the article the justification of need of development of uniform technique of determination of audit cost is given, the detailed analysis of the corresponding modern techniques is carried out, the directions of the solution of the problems interfering creation of a uniform technique of determination of audit cost are defined.

Keywords: audit, technique, dumping, cost, analysis, problem

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

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