APPROACHES USED IN PLANNING THE AUDIT OF FINANCIAL RESULTS AND THEIR RESULTS
Keywords:
financial results, audit, audit planning, auditing standards, efficiency.Abstract
This article examines the theoretical and methodological foundations of the organization and planning of the audit of financial results. Modern approaches, audit planning and its stages are analyzed in order to improve the efficiency of the audit of financial results. As a result, important recommendations for the organization and planning of the audit process were developed.
References
Gusenova, A. S. Adaptation of the financial performance accounting system in agricultural organizations to IFRS. Abstract of Cand. Sci. (Econ.) Dissertation / A. S. Gusenova. - Moscow, 2012. - 26 p.
Bogatyreva V. I. Accounting for income, expenses and financial results in the context of adaptation to international financial reporting standards. Abstract of Cand. Sci. (Econ.) Dissertation / V. I. Bogatyreva. - Orel, 2012. - 24 p.
Bosenko, Ya. V. Development of organizational and methodological support for accounting for the financial results of an economic entity. Abstract of Cand. Sci. (Econ.) Dissertation / Ya. V. Bosenko. - Stavropol, 2018. - 24 p.
Eremina M. A. Management accounting of financial results of an organization's profit centers. Abstract of Cand. Sci. (Econ.) Dissertation / M. A. Eremina. - Novosibirsk, 2006. - 20 p.
Teplyakov A.A. Conceptual foundations of a systemic approach to auditing financial results. Abstract of a PhD thesis / A.A. Teplyakov. - Tyumen, 2007. - 23 p.