Home  Journals  International Accounting  10(304) - 2014 March

Audit performance evaluation

Available online: 9 March 2014

Subject Heading: AUDITING

JEL Classification: 

Pages: 38-46

The article investigates the process of combining the auditing of the Russian reporting companies which compose a group, and the consolidated financial statements of the same group. The article investigates as well the factors affecting the audit effectiveness. The author introduces some certain performance indicators to evaluate the efficiency of an audit project.

Keywords: audit, audit review, audit efficiency, financial reports, accounting standards, reporting in Russia, consolidated financial statements, IFRS

References:

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

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