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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
??????????? ??????? ? ??????? ?????????- ????????? ???????????? ????????????? ??????????
Auditing Services in the System of Economic and Legal Support of Business Activity |
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| Creator |
???????, ???? ???????????
Gargola, Yu.G. |
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| Subject |
??????????? ???????
??????????? ???????????? ?????????? ???????? ??????? ???????????? ?????? ??????? ???????? ?????? ???????????? ?????? ?????? ?? ????????? ????????? ??????? ???????????? ????????? ??????????????? ???????????? ?????? auditing services organization of auditing activity methods of providing auditing services system of control over the quality of auditing services auditors? education and certification system of auditors? certification computerization of auditing services |
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| Description |
?????????? ?????????? ????????? ????????????? ??????????? ???????? ?? ???????? ?????????? ???????????? ? ????????????? ??????? ?? ??????????????- ??????????????? ????????????? ??????? ??????? ???????????? ?????? ? ??????? ?????????-????????? ???????????? ????????????? ??????????. ?????????? ????????????? ??????? ???????????? ?????????, ?? ????????? ?? ?????? ????? ??????????????? ?????????, ??????? ?????????? ?? ??????????? ???????, ??????? ?????????? ???????? ??? ?????????? ?????? ?? ??????? ????? ???????????? ??????. ???????????? ??????? ???????????? ?????? ?? ?????? ?????????????? ?? ???????????? ? ????????? ??????????? ?????????? ?????? ? ??????????? ???????? ?????? ???????? ?? ?????????? ? ???????????? ?? ???????????? ???????. ????????????? ?????? ?? ?????? ???????? ????? ??? ??????? ???????????? ?????? ?? ?????? ?????????? ?? ?????????????? ????? ?????? ????????????? ???????????? ?? ?????????? ?????? ? ??????????? ???????????? ??????????. ???????????? ????????? ?????? ??????? ??????? ???????????? ??????, ????????? ??????? ?????????? ?? ???????? ??????????? ?????, ? ?.?. ? ????????????? ????????????-???????????? ??????????, ?? ?????????? ?????????? ???????????? ?? ?????? ??????? ???????????? ??????. ????????? ??????? ???????? ?????? ???????????? ?????? ? ??????????? ?? ????????? ?? ????????? ? ?????? ????????? ?? ????????? ??????, ??????, ????????, ?????????, ??????? ?? ???????? ???????? ??????, ?????????????? ???????. Thesis is dedicated to scientific grounding of the theoretical statements and working out of practical recommendations on improving qualitative, qualification and competency characteristics of providing auditing services in the system of ?conomic and legal support of business activity. Multilevel system of auditors? certification relying on the assessment of auditors? professional level, training and practical experience, which creates the environment of restrictions for performing audits and rendering other auditing services, has been developed. System of auditing services based on the suggested classification in the context of International Auditing Standards with the determined list of services both compatible and incompatible with obligatory and initiative audit has been improved. Approach towards measuring the cost of job when providing auditing services on the basis of their labor intensity through costing by the elements of costs taking into consideration the complexity ratio has been suggested. Methodical grounds of the process of providing auditing services have been improved as well as the order of preparing and passing the results of the work done, including the computer technologies used, which ensures the increase of effectiveness and quality of providing auditing services, has been determined. System of control over the quality of auditing services with the determination of its segments and elements in the structure of prerequisites and criteria of quality, levels, objects, subjects, methods and procedures of control of quality and disciplinary measures has been developed. |
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| Date |
2016-02-18T10:02:01Z
2016-02-18T10:02:01Z 2010-12-15 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1061
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| Language |
uk
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| Relation |
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| Publisher |
????
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