BUSINESS INFORM №12-2015

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

38

Section: Accounting and Auditing
UDC 657.6:657.471
Malakhov V. А.
Polemic Issues in Determining the Methodology of Costs Audit at Ukrainian Enterprises (p. 263 - 268)
The concepts of auditing methodology from different sources have been considered, relationship of the concept of auditing methods with the concept of auditing methodology has been proved. The existing views of scholars on the concept of notion of «auditing method» have been generalized, the author's vision of the concept of «auditing methodology» has been suggested. Characteristics of the costs auditing methodology have been allocated in terms of different scientists' views. The developed and proposed for use in the domestic producing enterprises costs auditing methodology not only considers all the necessary elements, but also has an associated scale for assessing the efficiency of its application, consistent with an exhaustive list of the tasks of costs audit. The importance of the results obtained provides the ability to use them in practical activities of auditors and audit firms. A further direction of research is developing a methodology for income auditing as another key indicator of producing enterprise's activity.
Keywords: audit, auditing methodology, auditing method, costs, costs audit, algorithm of costs auditing
Tabl.: 5. Bibl.: 16.

Malakhov Valerii А. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 5

Download article (pdf) -

Reference to this article:
Malakhov, Valerii А. (2015) “Polemic Issues in Determining the Methodology of Costs Audit at Ukrainian Enterprises.” Business Inform 12:263–268.

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 |

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