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International Accounting
 

Conclusions and reporting the results of audit of efficiency business entities

Vol. 15, Iss. 35, SEPTEMBER 2012

Available online: 27 September 2012

Subject Heading: AUDITOR'S ACTIVITIES

JEL Classification: 

Makarova L.G. Doctor of Economic Sciences, Professor of department "Accounting, Analysis and Auditing", the National Research University "Higher School of Economics", Nizhniy Novgorod
as2170i@bmail.ru

Gubochkina M.V. Lecturer of department "Accounting, Analysis and Auditing", the National Research University "Higher School of Economics", Nizhniy Novgorod
mariya-gubochkina@yandex.ru

The results of the audit activity depend from the auditors' conclusions and reports. Taking into account the recommendations of the Accounts Chamber of Russia and Federal auditing standards, the authors have made proposals on the content of auditors' conclusions and reports on the results of the audit of efficiency activities of profit-making organizations.

Keywords: audit activities, audit of efficiency, profit-making organizations, auditors' conclusions, reports

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

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