The Informational-Analytical Support to Formation of the Auditor's Professional Judgment on Continuity
Journal Title: Бізнес Інформ - Year 2016, Vol 6, Issue
Abstract
The article is aimed at generalizing the theoretical foundations of the informational-analytical support to formation of the auditor's professional judgment on the continuity of activity and developing the practical recommendations for the auditor's engagement with the management. The author's definition of the concept has been substantiated and proposed, its composition has been determined. It has been found that, as one of the main tasks of the informational-analytical supporting the audit of continuity, in addition to the standard procedures for processing information, can be appropriate to allocate procedures for assessment of the degree of reliability of the information source through the definition of economic interests, information needs, and expectations of relevant management parties that provide such information. A set of measures has been elaborated to promote communication of auditor with management and those endowed with the highest authorities to adequately provide the sufficient and acceptable audit evidences of the process of formation of the auditor's professional judgment on approval for continuity of activity.
Authors and Affiliations
Tetiana Voinova
Keywords
Related Articles
- EP ID EP138794
- DOI -
- Views 95
- Downloads 0
The Economic Evaluation of the Industrial Enterprises Resource Potential
The author methodical approach for the economic evaluation of the industrial enterprises resource potential is presented in the article. This methodical approach is based on research of effective combinations for present...
Improving Administration of the Agricultural Complex of the Rostov Oblast under Conditions of Joining WTO by Russia
The article offers, within the framework of administration of the Rostov oblast as a region, to reconsider all existing types of subsidies, directed at development of agriculture, since WTO agreement in the part of agric...
Organization of Information-Analytical Provision of Financial-Economic Security
The article is aimed at studying the functioning of information-analytical provision of the financial-economic security of enterprises in conditions of the current stage of development of information technology. On the b...
Building a Model for Optimization of Informational-Analytical Ensuring of Cost Management of Industrial Enterprise
The article examines peculiarities of building a model of informational-analytical optimization of cost management. The main sources of information together with approaches to cost management of industrial enterprises ha...
Directions of Improving the Efficiency of Management of the Marketing Activity of Enterprise
The article is aimed at research and development of both the scientific-theoretical foundations and the practical recommendations for improving the efficiency of the marketing activities of enterprises. The basic princip...