???????? ?????? ??????, ??? ?????? ???????? ??????????? ?????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ?????? ??????, ??? ?????? ???????? ??????????? ?????
Quality control services that provide audit firms |
|
| Creator |
????????, ?.?.
Levytska, S.O. |
|
| Subject |
?????????? ????????? ??????
???????? ?????? ????? ????? ????????? ????????? ????????? ????????????? ???????????? ??????????? ????? ?????? ????? 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 411 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 |
????
|
|