Applying Benchmarking in Audit

Kuznetsova Liliya N. ()
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Kuznetsova Liliya N.: Rostov State Economic University

Business Inform, 2013, issue 7, 264_268

Abstract: The article considers possibilities of the use of benchmarking when rendering other services to auditing organisations. Under conditions of knowledge economy, the benchmarking is an agent of distribution of various knowledge, including special knowledge of accounting. Auditing companies can render such benchmarking services as: comparison of indicators of activity of economic subjects, assessment of systems of accounting and revelation of problematic points of such systems, and formation of reference business processes of accounting. The article justifies a legislative possibility and economic necessity of the use of benchmarking in activity of auditing firms.

Keywords: audit; benchmarking; comparison of indicators; calculation of expenditures; reference business processes (search for similar items in EconPapers)
Date: 2013
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