PROSPECTIVE ASPECTS OF AUDIT ACTIVITY DEVELOPMENT AND WAYS OF AUDIT RISK MITIGATION IN THE WORKS OF MODERN SCHOLARS

Journal: Science and world (Vol.2, No. 32)

Publication Date: 2016-04-15

Authors : Alekhina L.N.;

Page : 9-10

Keywords : audit risk; risk-oriented approach; professional judgment; materiality in audit; external factors;

Source : Download Find it from : Google Scholar

Abstract

The article considers conceptual lines of further audit activity development in the context of the revealed issues. Based on the analysis of the works of modern scholars, the major reasons and factors that, in their opinion, caused these issues in the practice and procedure of audit activity are presented.

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PROSPECTIVE ASPECTS OF AUDIT ACTIVITY DEVELOPMENT AND WAYS OF AUDIT RISK MITIGATION IN THE WORKS OF MODERN SCHOLARS

Abstract

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