The Audit and the Externalities

Guttsait E. ()
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Guttsait E.: Financial Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2010, issue 1, 25-34

Abstract: The article author describes the audit process and the approaches to defining the externalities (neighborhood effects), the audit issues are identified that arise due to the fact that the external users’ interests are in contrast with the internal users’ interests. Similar issues are identified that are found in the adjacent fields and the basic reference model is built. The conventions-related model modification possibilities are described. Some recommendations are made to be used by the state regulatory bodies and public institutions.

Keywords: audit; basic reference model; neighborhood effects; external users’ interests; internal users’ interests; regulatory bodies; externalities; collusion (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100103:p:25-34

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