Methods of Testing of Individual Auditing Tasks by External Quality Controllers
The article describes the sampling techniques to verify the quality of performance of auditing tasks and duties, among which it is advisable to use non-statistical and varied sampling methods. During the selection of the tasks for sampling methods, the following benchmarks can be chosen as the examp...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/172 |
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| _version_ | 1850031464853274624 |
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| author | VADIM YA. Ovsiychuk VALENTINA V. Ovsiychuk YURY A. Trusov |
| author_facet | VADIM YA. Ovsiychuk VALENTINA V. Ovsiychuk YURY A. Trusov |
| author_sort | VADIM YA. Ovsiychuk |
| collection | DOAJ |
| description | The article describes the sampling techniques to verify the quality of performance of auditing tasks and duties, among which it is advisable to use non-statistical and varied sampling methods. During the selection of the tasks for sampling methods, the following benchmarks can be chosen as the example: groups of the auditors of an organization; specialization of the entities that undergo the auditory check up; the type of service rendered; the cost of auditing tasks. When analyzing the selected sample of aggregate concept and design it is necessary to take into account the specifics of the auditing quality control activities. Its main idea is the fact that, unlike auditing, inspection methods are of a more formal approach. Exploring the working papers of auditors, quality controllers use one of the methods of quality control of auditors - the inspection of the automation of the planning process for each specific task. During the test, the external quality controllers assess the level of automation of the work of the auditors. You can use different approaches to this assessment, for example, the introduction of a three-point scale computerization of the work of the auditors. For external supervisors it is important to check the quality of the auditing plan and the auditing program of an organization. The described methods of quality control of the individual planning of auditing tasks ensure at least the minimum confidence in the effectiveness of such planning. |
| format | Article |
| id | doaj-art-2012ef4cf67d4030a17ed053d32b7e2a |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-2012ef4cf67d4030a17ed053d32b7e2a2025-08-20T02:58:57ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0104485510.26794/2408-9303-2017--4-48-55172Methods of Testing of Individual Auditing Tasks by External Quality ControllersVADIM YA. Ovsiychuk0VALENTINA V. Ovsiychuk1YURY A. Trusov2Technological UniversityRussian University of Cooperationauditing company “Audit-Consult-Center” LtdThe article describes the sampling techniques to verify the quality of performance of auditing tasks and duties, among which it is advisable to use non-statistical and varied sampling methods. During the selection of the tasks for sampling methods, the following benchmarks can be chosen as the example: groups of the auditors of an organization; specialization of the entities that undergo the auditory check up; the type of service rendered; the cost of auditing tasks. When analyzing the selected sample of aggregate concept and design it is necessary to take into account the specifics of the auditing quality control activities. Its main idea is the fact that, unlike auditing, inspection methods are of a more formal approach. Exploring the working papers of auditors, quality controllers use one of the methods of quality control of auditors - the inspection of the automation of the planning process for each specific task. During the test, the external quality controllers assess the level of automation of the work of the auditors. You can use different approaches to this assessment, for example, the introduction of a three-point scale computerization of the work of the auditors. For external supervisors it is important to check the quality of the auditing plan and the auditing program of an organization. The described methods of quality control of the individual planning of auditing tasks ensure at least the minimum confidence in the effectiveness of such planning.https://accounting.fa.ru/jour/article/view/172аудитвыборочный методконтролеры качествааудиторское заданиерабочие документысаморегулируемые организацииauditingsampling methodquality inspectorstasksworking papersself-regulatory organizations |
| spellingShingle | VADIM YA. Ovsiychuk VALENTINA V. Ovsiychuk YURY A. Trusov Methods of Testing of Individual Auditing Tasks by External Quality Controllers Учёт. Анализ. Аудит аудит выборочный метод контролеры качества аудиторское задание рабочие документы саморегулируемые организации auditing sampling method quality inspectors tasks working papers self-regulatory organizations |
| title | Methods of Testing of Individual Auditing Tasks by External Quality Controllers |
| title_full | Methods of Testing of Individual Auditing Tasks by External Quality Controllers |
| title_fullStr | Methods of Testing of Individual Auditing Tasks by External Quality Controllers |
| title_full_unstemmed | Methods of Testing of Individual Auditing Tasks by External Quality Controllers |
| title_short | Methods of Testing of Individual Auditing Tasks by External Quality Controllers |
| title_sort | methods of testing of individual auditing tasks by external quality controllers |
| topic | аудит выборочный метод контролеры качества аудиторское задание рабочие документы саморегулируемые организации auditing sampling method quality inspectors tasks working papers self-regulatory organizations |
| url | https://accounting.fa.ru/jour/article/view/172 |
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