International Accounting

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International Accounting

2(248) - 2013 January

Indicators and criteria for use of funds for the efficiency audit

Vol. 16, Iss. 2, JANUARY 2013

Available online: 25 January 2013

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification:

Kotlyachkov O.V. PhD in Economics, Associate Professor of department "Accounting, Finance and Audit", the Izhevsk State Agricultural Academy
ovkotlaychkov@mail.ru

Kotlyachkova N.V. PhD in Economics, Associate Professor of department "International Economic Relations and Law", the Udmurt State University
nata123987@yandex.ru

In the article the concepts "efficiency audit" and " efficiency audit of means use " are considered, the options of a choice of the purposes of efficiency audit (efficiency audit of means use) are presented, criteria (economy, productivity, efficiency) and the directions of control actions (economic, social are proved and auxiliary) in efficiency audit, the example of the indicators applied in efficiency audit of funds use of the investors and the state is revealed.

Keywords: performance audit, objective of performance audit, criteria of efficiency, social efficiency, cost effectiveness, indicators of performance audit

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

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