Internal Control Standards as a Factor of the Audit Quality

Maksim V. Mikheev () and Lyubov A. Chaikovskaya ()
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Maksim V. Mikheev: Plekhanov Russian Economics University, Moscow, Russia
Lyubov A. Chaikovskaya: Plekhanov Russian Economics University, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 3, 105-112

Abstract: The article describes internal audit standards and discusses their role and function in the audits, the techniques of certain stages of the process, presents the methodologies related to application of the audit methods and proof. The need for development of such standards given the current status of the audit unification process is substantiated.

Keywords: audit standards; internal control standards of the organization; internal control (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110309:p:105-112

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