Predvaritel'noe planirovanie audita: Teoreticheskie i prikladnye aspekty (Russian Edition),Used

Predvaritel'noe planirovanie audita: Teoreticheskie i prikladnye aspekty (Russian Edition),Used

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Brand: LAP Lambert Academic Publishing
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V monografii issleduyutsya teoreticheskie i metodicheskie voprosy audita na etape predvaritel'nogo planirovaniya, rassmatrivaetsya normativnopravovoe regulirovanie audita v Rossiyskoy Federatsii i v mirovoy praktike. Dopolnen tsikl audita samostoyatel'nym etapom predvaritel'nogo planirovaniya, chto pozvolyaet povysit' ego rol' v tsikle proverki. Rezul'tat predvaritel'nogo planirovaniya pozvolyaet prinyat' reshenie o dal'neyshikh deystviyakh auditora (zadat' zhelaemoe znachenie auditorskogo riska, izmenit' stoimost' audita, otkazat'sya ot proverki, okazat' soputstvuyushchie uslugi). Podrobno izlagayutsya sostav i soderzhanie ob"ektov audita na etom etape organizatsionnotekhnicheskikh usloviy formirovaniya uchetnoy informatsii. Proverka predlozhennykh ob"ektov napravlena na ustanovlenie nalichiya i primeneniya zakonodatel'nonormativnykh dokumentov i vnutrennikh reglamentov po organizatsii i vedeniyu bukhgalterskogo ucheta. Razrabotany metodicheskie rekomendatsii, osnovannye na ispol'zovanii protsedur po sushchestvu. Razrabotan proekt standarta, reguliruyushchego etap predvaritel'nogo planirovaniya (vklyuchaet rekomendatsii po proverke, algoritm deystviy, rabochuyu dokumentatsiyu). Dlya prepodavateley, aspirantov, praktikuyushchikh auditorov.

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