PREPARATION FOR PLANNING AND CONDUCTING THE AUDIT: METHODICAL ASPECT
Abstract and keywords
Abstract (English):
To ensure effective planning and execution of the audit, it is necessary to use the appropriate techniques and tools. The article discusses various approaches to the formation of audit techniques. The author's scheme for the formation of audit methods is presented.

Keywords:
audit, audit planning, audit methodology
References

1. Alibekov Sh. Audit zatrat na proizvodstvo [Tekst]. - SPb. : Izdatel'-skiy dom PITER, 2004. - 128 s.

2. Voronova E.Yu. Planirovanie audita kak sistemnyy process // Garant: sprav.-pravov sistema.

3. Dayman S.Yu. Razvitie metodologii ekologicheskogo audita promysh-lennyh predpriyatiy : avtoreferat dis. … kand. tehn. nauk (11.00.11 - Ohrana okruzhayuschey sredy i racional'noe ispol'zovanie prirodnyh resursov). - M.: RHTU im. D.I. Mendeleeva, 2000. - 25 s.

4. Karatunova N.G. Analiz primeneniya informacionnyh tehnologiy v auditorskoy deyatel'nosti // Ekonomika. Pravo. Pechat'. Vestnik KSEI. - 2014. - № 3-4 (63-64). - S. 313-319.

5. Kuznecov A.I. Metodika provedeniya obsledovaniya biznes-processov kompanii. - URL: http://www.finexpert.ru/view/metodika_provedeniya_obsledovaniya_biznes_protsessov/456

6. Mysh'yakova L.S. Razrabotka metodiki audita na osnove teorii zhiz-nennogo cikla organizacii // Problemy sovremennoy ekonomiki. - № 4 (28).

7. Skobara V.V. Audit: metodologiya i organizaciya [Tekst]: prakt. poso-bie. - M. : Izd-vo «Delo i servis», 1998. - 583 s.

8. Strel'nikov P.V. Nekotorye aspekty planirovaniya i provedeniya vnutrennego audita // Matematichni mashini i sistemi. - 2007. - № 2.

9. Fedorenko I.V. Audit : uchebnik / I.V. Fedorenko, G.I. Zolotareva; Sib. gos. aerokosmich. un-t. - Krasnoyarsk, 2011. - 472 s.

10. Fedorenko I.V., Zolotareva G.I. Razvitie metodologii audita na os-nove ispol'zovaniya matricy celey i zadach // Audit i finansovyy analiz. - 2010. - № 6. - S. 215-221.

11. Fedorenko I.V. Razvitie metodologii ucheta i audita zatrat : mono-grafiya / I.V. Fedorenko, G.I. Zolotareva; Sib. gos. aerokosmich. un-t. - Krasno-yarsk, 2009. - 160 s.

12. Sheremet A.D. Audit : ucheb. posobie / A.D. Sheremet, V.P. Suyc. - M. : INFRA-M, 2014. - 352 s.

13. Avtomatizaciya audita po MSA: IT Audit: Auditor [Elektronnyy re-surs] URL: https://audit-soft.ru/audit-methodology/creating

Login or Create
* Forgot password?