Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Optimization of action based on auditor evaluation of sufficient audit evidence and laboriousness process of collecting
Available online: 21 November 2012 Subject Heading: AUDIT ACTIVITY JEL Classification:
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 |
ISSN 2311-9381 (Online)
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