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Електронний архів Житомирського державного технологічного університету

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Title ??????????? ??????????? ? ??????
Features partnership in auditing
 
Creator ??????, ??????? ????????
Bondar, V.P.
 
Subject ???????? ???????????
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institute partnerships
the engagement partner
audit partner
business audit
management audit
 
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The notion of ?institution partnerships in the audit? and its importance in Ukraine. Done overview of international experience in the Institute of partnerships in the audit business. Determined the nature of the audit, rights, duties and powers of the partnership during the audit. Done distribution of functions between the partner and the engagement partner in the synthesis of these blocks: taking on a new customer service or continued cooperation with existing customers (clients); familiarization with activities of customer audits, including an understanding of its internal control system; identification and assessment of risks of material misstatement of accounting; audit process and the audit and the formation of the final judgment. On the basis of the distribution of functions between the partner and the engagement partner, defined the overall structure of management system auditing firm. These conditions for implementation of partnerships in the audit business, and identified a number of advantages and disadvantages of partnerships for auditing.
 
Date 2016-03-12T10:15:40Z
2016-03-12T10:15:40Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/1865
 
Language uk
 
Relation ?????? ????: ?????????? ?????;2(72)
 
Publisher ????