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International Accounting
 

Part of the audit team is the most important factor of external quality assurance verification of corporate social reporting

Vol. 17, Iss. 6, FEBRUARY 2014

Available online: 8 February 2014

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Golubeva N.A. candidate of economic science, senior teacher of the Department of Accounting, Auditing and Statistics, the Peoples' Friendship University of Russia
ya.golubeva-na@yandex.ru

In the article the features corporate social accountability and offered the option of an internal approach to ensure an acceptable level of risk not detecting when external verification of corporate social reporting.

Keywords: corporate social accountability, competence of Auditors

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

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