Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit

Multanovskaya Tatyana V. and Goryaeva Marina Sergeevna
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Multanovskaya Tatyana V.: Kharkiv National University of Economics
Goryaeva Marina Sergeevna: Kharkiv National University of Economics

Business Inform, 2012, issue 12, 245_248

Abstract: In the article it has been define more exactly and grounded the theoretical and practical aspects of communication with the auditor\'s management personnel in the form of a client receiving assurances to achieve the improvement of quality of audit evidence. Set out in article features to communicate with client management personnel at the stage of the audit will help more objectively influence the content, form and timing of the report of the independent auditor.

Keywords: representations; management personnel; audit evidences; quality of audit (search for similar items in EconPapers)
Date: 2012
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