AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expert...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2017-12-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
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| Online Access: | https://vest.rea.ru/jour/article/view/381 |
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| _version_ | 1850050632373764096 |
|---|---|
| author | Elena I. Efremova |
| author_facet | Elena I. Efremova |
| author_sort | Elena I. Efremova |
| collection | DOAJ |
| description | At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expertise, which is essential as in case of incorrect record keeping and false reflection of the current situation in the enterprise the executive could be misled concerning the real situation. In such cases audit on special assignments can be ordered. The author advances the algorithm of such an audit and identifies parameters showing a special assignment in the auditor’s report. |
| format | Article |
| id | doaj-art-5b31c88c4b034f5785237dcdcbc9cc65 |
| institution | DOAJ |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| publishDate | 2017-12-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj-art-5b31c88c4b034f5785237dcdcbc9cc652025-08-20T02:53:23ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512017-12-0105909510.21686/2413-2829-2017-5-90-95371AUDITOR’S REPORT ON SPECIAL ASSIGNMENTSElena I. Efremova0Plekhanov Russian University of Economics.At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expertise, which is essential as in case of incorrect record keeping and false reflection of the current situation in the enterprise the executive could be misled concerning the real situation. In such cases audit on special assignments can be ordered. The author advances the algorithm of such an audit and identifies parameters showing a special assignment in the auditor’s report.https://vest.rea.ru/jour/article/view/381auditinternational standards of the auditaccounts |
| spellingShingle | Elena I. Efremova AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS Вестник Российского экономического университета имени Г. В. Плеханова audit international standards of the audit accounts |
| title | AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS |
| title_full | AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS |
| title_fullStr | AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS |
| title_full_unstemmed | AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS |
| title_short | AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS |
| title_sort | auditor s report on special assignments |
| topic | audit international standards of the audit accounts |
| url | https://vest.rea.ru/jour/article/view/381 |
| work_keys_str_mv | AT elenaiefremova auditorsreportonspecialassignments |