Контроль якості аудиту: історичний аспект
Control quality of аudit: historical aspect
Author(s): Olena MihaylenkoSubject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: audit; quality of audit; quality control of audit services; international standards of audit
Summary/Abstract: The article discusses the causes and development of quality control of audit activity shown in the international organizations, accountants and Auditors that it influenced. Relying on the regulatory framework decision and the audit Chamber of Ukraine, investigated the way the formation of quality control of audit activity in our country. Stated that on the way to his establishment of audit gaining importance and became a safety means against fraud and the falsification of business subêktìv.
Journal: Наукові праці Кіровоградського національного технічного університету. Економічні науки
- Issue Year: 1/2012
- Issue No: 22
- Page Range: 308-316
- Page Count: 9
- Language: Ukrainian
