BUSINESS INFORM №7-2013

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47

Section: Accounting and Auditing
UDC 657.6
Kuznetsova L. N.
Applying Benchmarking in Audit (p. 264 - 268)
The article considers possibilities of the use of benchmarking when rendering other services to auditing organisations. Under conditions of knowledge economy, the benchmarking is an agent of distribution of various knowledge, including special knowledge of accounting. Auditing companies can render such benchmarking services as: comparison of indicators of activity of economic subjects, assessment of systems of accounting and revelation of problematic points of such systems, and formation of reference business processes of accounting. The article justifies a legislative possibility and economic necessity of the use of benchmarking in activity of auditing firms.
Keywords: audit, benchmarking, comparison of indicators, calculation of expenditures, reference business processes
Fig.: 1. Bibl.: 12.

Kuznetsova Liliya N. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of audit, Rostov State Economic University (69 B. Sadovaya Str., Rostov-na-Donu, 344002, Russia)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Kuznetsova, Liliya N. (2013) “Applying Benchmarking in Audit.” Business Inform 7:264–268.

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