Actual audit Archive

Audit opinion or report?

The formation of conceptual-categorical apparatus is important for proper reasoning. However, despite the fact that the audit is a fairly well-developed Glossary of terms International standards on auditing, the number of concepts remains uncertain. So, the relationship between the concepts of “thought audit”, “audit report”, “audit report” it pending legislation, therefore, leads to illegal use.

The essence of emergence of risks for auditing

Audit activity and any business activity have certain risks, which depend on the type and conditions of the specific business. Due to the fact that audit activity is a special kind of activity, the result of which is a conclusion about the reliability of information that is a subject to inspection. The information that is

The auditors professional judgement: epistemological aspect

Recently the matter of judgement in auditing has been paid more attention to, and first of all, it is due to the introduction of the new edition of International standards on quality control, auditing, review, other assurance, and related services. However, the study of the theoretical, organizational and methodological aspects of the auditor’s professional judgement

Audit as a tool of quality management of the company

The economic analysis is the most often used for the study of economic processes at firms, identifying the factors influencing these processes, and measures this impact. The economic analysis allows us to detect trends, to set the proportions in economic development, identify available resources, and make better management decisions. In the last decade, in addition

Advantages and disadvantages of a modern profession of auditor

The choice of future profession – is one of the most difficult and the most important decision in the life of every person. Of course, you can change the profession whenever you want, especially in a time when educational services became available than ever. At the same time, every year an increasing number of employers