Home  Journals  International Accounting  44(290) - 2013 November

Perfection of audit technologies, as part of the mechanism of combating unlawful acts of officials

Available online: 4 December 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Objective need for concentrating of attention of the auditor on the distortions that arise as a result of unfair actions, as at category that are most at risk of undetected requires an adjustment in the existing methodology of the audit, in order to reallocate his time and energy. Perfection of audit technologies, in matters related to analysis of misstatements identified during the audit, can not only optimize the process of the audit, but also have a positive impact on the mechanisms of combating unlawful acts of officials.

Keywords: audit technologies, analysis of identified misstatements, fraud, misleading practices, materiality level, level of insignificance

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

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