Sumkin A.S.Chelyabinsk Branch of Financial University under Government of Russian Federation, Chelyabinsk, Russian Federation vector-audit@mail.ru
The article establishes the main approaches to development of auditing cost calculation technique. The authors make an analysis of the federal standards of audit activity to determine the integrated types of work carried out during auditing. The authors specify classification criteria of types of work according to certain features.
Keywords: audit, technique, prime cost, analysis, classification
References:
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Chernenko A.F., Sumkin A.S. Analiz sovremennykh metodik opredeleniia stoimosti audita [Analysis of modern techniques of audit cost determination]. Mezhdunarodnyi bukhgalterskii uchet –International accounting, 2012, no. 33, pp. 45–60.
Chernenko A.F., Sumkin A.S. Formirovanie stoimosti uslug audita [Formation of audit service cost]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 8, pp. 41–51.
