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Audit Organizational Framework of Production Manufacture Costs
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AUDIT ORGANIZATIONAL FRAMEWORK OF PRODUCTION MANUFACTURE COSTS
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Mamushkina Natalya 1
Sidorova N. 2
Authors:
1.  Novgorod State Engineering and Economic University (Department of Accounting, Analysis and Audit, Senior lecturer)

2.  Novgorod State Engineering and Economic University (Department of Accounting, Analysis and Audit, Associate Professor)

Nizhniy Novgorod, Nizhny Novgorod, Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5a17be15a3c800.69976569
Pages:
from 11 to 18
Status:
Published
Received:
23.11.2017
Accepted:
07.12.2017
Published:
07.12.2017
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
goals, objectives, reliability, evidence, principles.
Abstract and keywords
Abstract (English):
Th e article considers audit organizational framework of production manufacture costs, its goals and objectives. The principles by which the auditor should be guided in his activity are given.

Keywords:
goals, objectives, reliability, evidence, principles.
Text

Цели и задачи аудиторской деятельности

Деятельность или цель аудитора направлена на решение конкретной задачи, которая установлена законодательством, системой нормативного регулирования аудиторской деятельности, определена условиями договора оказания аудиторских услуг.

References

1. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30 dekabrya 2008 g. № 307-FZ. - URL: http://minfin.ru/ru/document (data obrascheniya: 03.11.2017)

2. Kizilov A.N., Vasilenko A.A. Klassifikaciya predposylok sostavleniya buhgalterskoy otchetnosti dlya celey audita // Mezhdunarodnyy buhgalterskiy uchet. - 2012. - № 42. - S. 31-38.

3. Bychkova S.M., Itygilova E.Yu. Celi finansovoy otchetnosti i audita: metodologicheskie problemy opredeleniya kriteriev i obosnovaniya klassifikacii iskazheniy finansovoy otchetnosti // Auditor. - 2015. - № 1-2. - S. 3-21.

4. Mamushkina N.V. Vzaimosvyaz' predposylok podgotovki buhgalterskoy otchetnnosti i tipichnyh iskazheniy uchetnoy i otchetnoy informacii // Auditor. - 2016. - № 1. - S. 45-57.

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7. Federal'nyy standart auditorskoy deyatel'nosti 7/2011 «Auditorskie dokazatel'stva», FSAD 7/2011. Utv. prikazom Minfina Rossii ot 16.08.2011 № 99n.

8. Kozmenkova S.V., Kemaeva S.A. Audit: problemnye voprosy i puti razvitiya // Mezhdunarodnyy buhgalterskiy uchet. - 2015. - № 3 (345). - S. 31-44.

9. Krasnov V.D., Kozmenkova S.V. Analiticheskie procedury primenimosti principa nepreryvnosti deyatel'nosti // Mezhdunarodnyy buhgalterskiy uchet. - 2015. - № 2 (344). - S. 46-58.

10. Federal'noe pravilo (standart) auditorskoy deyatel'nosti № 11 «Primenimost' dopuscheniya nepreryvnosti deyatel'nosti audiruemogo lica» FP(S)AD № 11. Utv. postanovleniem Pravitel'stva RF ot 23.09.2002 № 696.

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16. Kochinev Yu.Yu. Audit. - SPb. : Piter, 2004. - 304 s.

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