New Approaches to the Estimation of the Auditor Organization Activity Quality

Melnik Margarita Viktorovna () and Amerslanova Aynara Nadirovna
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Melnik Margarita Viktorovna: Accounting, analysis and audit Department, Financial University under the Government of the Russian Federation

Journal of Reviews on Global Economics, 2018, vol. 7, 752-758

Abstract: The audit activity quality control established in Russia is analyzed. The principal directions in methodology and methods improvement in external and internal quality control considering the audit boundaries expansion, change of targets, which have to be solved in auditor’s report, of recent trends in audit service structure, are outlined. On the base of the principal propositions made according to audit examination performed on different levels suggestions for correcting standard and methodic documents regulating the audit activity are substantiated.

Keywords: Audit quality; internal control; external control; kinds and ranges of risks; methods to estimate quality drop risks; control of methodology perfection. (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:lif:jrgelg:v:7:y:2018:p:752-758

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