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International Accounting
 

Optimization of action based on auditor evaluation of sufficient audit evidence and laboriousness process of collecting

Vol. 15, Iss. 43, NOVEMBER 2012

Available online: 21 November 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Yakimova V.A. Senior Instructor of department "Finance", the Amur State University, Certified auditor
vilena_yakimova@mail.ru

In the article the technique of acceptance of optimum actions in the course of planning of auditor procedures on a choice example between alternative options is considered. The technique is based on the theory of indistinct sets and expert estimates. The requirement of sufficiency and labor input of auditor procedures are put in a basis of criteria of an assessment. The method of calculation of labor intensity by type of audit procedures is offered.

Keywords: sufficiency, audit procedures, audit evidence, laboriousness, theory of fuzzy sets, volume of audit

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

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