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Електронний архів Житомирського державного технологічного університету
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| Title |
?????? ? ?????? ?? ????? ??????? ? ?????????? ??????
Quality in some aspects and audit in quality management |
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| Creator |
??????, ?.?.
??????, ?.?. Bondar, V.P. Bondar, Yu.V. |
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| Subject |
?????
?????? ?????? ???????? ?????? ?????? ?????????? ????????? ?????????? ?????? audit audit quality quality assurance audit of the financial statements quality management |
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| Description |
???????? ?????????????????? ??????, ???? ???? ???????????, ?? ???????? ?????? ???????????? ?????? ????????? ?????????? ?????? ???????? ?????????? ?? ? ???????, ??? ? ? ??????? ?????. ???????? ???????? ?????? ???????????? ?????????? ?? ??????????? ??????????? ?? ????????? ? ???????? ?????? ?????????? ????????? ?? ?? ?????????????. ????????? ????? ???? ???????? ? ????, ?? ????????? ??????????, ?? ?????? ???? ??????????? ?????????? ??????? ???? ?????????? ????????, ? ??????????? ?? ????????. ?????????? ? ???????? ??????? ?????????? ?????????? ????? ??????? ???? ????????, ??? ???????????, ?? ????????????????? ????????? ?????? ????? ???? ??????????????? ? ??????????? ??????????? ?????????? ?????. ???????? ??????? ????????? ??????? ??????????? ???????????? ?????????? ?? ????????? ???????????? ?????? ?????? ??????????? ??????? ?????????? ? ??????????? ??????? ???????????? ??????????. ???????????? ?????????? ???????? ?????????? ? ?????? ???????????? ????? ?????????? ?????????? ?????? ?????? ?? ???????????? ??????. After retroperspektive analysis, we found that the problem of quality audit service is current direction of research both in Ukraine and in the world. The key information users to trust management companies and auditors problem is the quality of financial reporting and its verification. Investors must be confident that the financial information on which decisions are taken on economic capital allocation, is accurate and reliable. Proposals to develop common standards caused sharp criticism of some experts, who claim that intracompany audit standards should be individual and tailored to suit a particular firm. Development of samples will significantly speed up the implementation of standards for small audit firms by working out common standards taking into account of own of features. Using a proprietary internal standards in the auditing firm enhances audit quality and audit services. |
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| Date |
2016-04-08T11:19:45Z
2016-04-08T11:19:45Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2678
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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