Home  Journals  International Accounting  47(293) - 2013 December

Analysis of audited entity activities as basis for judgment about the continuity of his functioning

Available online: 30 December 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article the concept "understanding of activity of the audited person" is investigated, activity of the audited person at the stage of planning of an audit inspection is considered, the form of a brief of the auditor on understanding of activity of the audited person is offered, the analysis of the external and internal circle of the audited person by results of which conclusions are drawn on ability of the economic subject continuously to continue the activity is carried out

Keywords: audit, continuity of activities, understanding of audited entity activity, working paper, analysis.

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

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