THE PROCEDURE FOR ORGANIZING SAMPLING AND WORKFL OW BASED ON THE RESULTS OF AUDITS
Abstract and keywords
Abstract (English):
Th e article discusses the procedure for the formation of document fl ow based on the results of audits. Approaches to the systematization of audit documentation are generalized.

Keywords:
Audit, audit documentation, auditor’s working papers
References

1. Federal'nyy zakon ot 30 dekabrya 2008 g. № 307-FZ «Ob auditorskoy deyatel'nosti».

2. Federal'nyy Zakon ot 6 dekabrya 2011 g. № 402-FZ «O buhgalterskom uchete».

3. Mezhdunarodnyy standart audita 530 «Auditorskaya vyborka» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n)

4. Mezhdunarodnyy standart audita 230 «Auditorskaya dokumentaciya» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n)

5. Arabyan K.K. Organizaciya i provedenie auditorskoy proverki Yuniti-Dana.- 2010.- 552 s.

6. Gutcayt E.M. Auditorskaya proverka s poziciy teoriy prinyatiya resheniya v usloviyah neopredelennosti // Auditorskie vedomosti. - 2001. - № 8.

7. Chaya V.T. Sistema kontrolya kachestva auditorskoy deyatel'nosti: problemy i resheniya // Audit i finansovyy analiz. - 2012. - № 3. - S. 259-264.

8. Minfin Rossii - https://www.minfin.ru/ru/ perfomance/audit/audit_stat/

Login or Create
* Forgot password?