Home  Journals  International Accounting  9(255) - 2013 March

Audience interaction with leaders and representatives of owner of entity: methodological aspects of decision-making

Available online: 4 March 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article the purposes and the directions of inquiries and reporting of information are considered, the group on the stages of an audit inspection is given, problems of a choice of appropriate recipients, forms and terms of the message of the most important information received during an audit inspection, and reciprocal actions on messages and explanations are studied. Changes in federal standards of the audit, conforming to the international requirements are analyzed.

Keywords: communication of information, clarification, decision theory, proper recipient, time messages, oral and written communication

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

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