BUSINESS INFORM №12-2012

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

60

Section: Accounting and Auditing
UDC 657.6
Multanivska T. V., Goryaeva M. S.
Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit (p. 245 - 248)
In the article it has been define more exactly and grounded the theoretical and practical aspects of communication with the auditor's management personnel in the form of a client receiving assurances to achieve the improvement of quality of audit evidence. Set out in article features to communicate with client management personnel at the stage of the audit will help more objectively influence the content, form and timing of the report of the independent auditor.
Keywords: representations, management personnel, audit evidences, quality of audit
Bibl.: 5.

Multanivska Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Department of Control and Audit, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Goryaeva Marina Sergeevna – Senior Lecturer, Department of Accounting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)

Article is written in Russian
Downloads/views: 399

Download article (pdf) -

Reference to this article:
Multanivska, Tetiana V., and Goryaeva, Marina Sergeevna. (2012) “Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit.” Business Inform 12:245–248.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster