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Електронний архів Житомирського державного технологічного університету

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Title ???????? ?????? ??????, ??? ?????? ???????? ??????????? ?????
Quality control services that provide audit firms
 
Creator ????????, ?.?.
Levytska, S.O.
 
Subject ?????????? ????????? ??????
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international auditing standards
quality assurance
audit
inspection
test
internal documents
documentation software
audit firm
Code of Ethics for Professional Accountants
 
Description ?????????? ????????? ?? ????????? ??????? ?? ???????? ?????? ??????, ??? ?????? ???????? ??????????? ?????. ?????????????: ?????? ??????????????? ?? ??????????????? ???????????? ???????????????? ???????? ?????? ????? ??????; ??????? ??????, ?? ?????????? ????????? ? ??????????????????? ????????? ??????? ??????. ???????? ???????? ?????????? ?????????? ??? ???????????? ?????, ??? ?? ????? ??? ? ?????? ???????? ??????? ??????????????? ???????????? ???????? ???????? ?????? ??????, ?? ?????? ???????? ???????? (??????????? ?????). ????????????, ?? ????????? ???????????? ?????????? (????????) ?? ????????? ???????? ?? ?????? ?????????? ?????????, ? ????? ????????? ????? ?????? ??????????????? ??????????, ????????? ????????? ?? ?????????????? ?????? (?????????? ????????????? ?????????? ?????????). ????????????, ?? ???????? ????????? ?????? ???????? ?? ??????????? ?? ????????? ? ????????????? ??????? ? ??????????? ? ????, ?? ???????? ?? ????????? ???????????? ?????? ??????? ???????????? ??????? ????? ??????????? ???????????.
The article researches the methodological and practical approaches for
quality control services that an audit firm can provide; it also explores the
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basic normative documents that regulate detailed testing of quality
assurance. The measures and documentary support to ensure effectiveness
of the quality assurance organization of audit firms? services are proposed.
The list of issues for corporate Standart of audit services? quality assurance
is identified. The examples of internal documents for audit firms that
currently form the system as a whole documentary ensure the provisions of
quality control services that can provide auditors (audit firms). It is
confirmed that the duties of a professional accountant (auditor) is not
confined solely to the evaluation of financial statements, and cover a range
of consultancy activities, checking accounts and organizational issues
(defined by a management customer). The important criterion of customers?
trust for the results of their cooperation with audit firms is confidence in
auditing experts' compliance of the Code of Ethics for Professional
Accountants.
 
Date 2016-04-05T11:45:18Z
2016-04-05T11:45:18Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2551
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????