Dorosh N. The determination of subject and objects for different types of audits

In article is conducted critical analysis definition, provided in scientific source and legislation, shaping the author’s interpretation comparatively audit, his (its) object and subject in modern condition. The author gives own characteristic object and subject for different types of audits, exactly, for financial statement audit, review, internal auditing, operational auditing.

Key Words: object, subject, audit, financial statement audit, review, internal auditing, operational auditing.

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