ASSESSMENT OF THE RELEVANCE, ADEQUACY AND RELIABILITY OF AUDIT EVIDENCE TO IMPROVE THE EFFICIENCY OF BUSINESS PROCESSES

ОЦЕНКА УМЕСТНОСТИ, ДОСТАТОЧНОСТИ И НАДЕЖНОСТИ АУДИТОРСКИХ ДОКАЗАТЕЛЬСТВ В ЦЕЛЯХ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ БИЗНЕС-ПРОЦЕССОВ

Lebedeva Natalia (Лебедева Н.Ю.) and Tatarenko Svetlana (Татаренко С.И.)
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Lebedeva Natalia (Лебедева Н.Ю.): Southern Federal University
Tatarenko Svetlana (Татаренко С.И.): Southern Federal University

State and Municipal Management Scholar Notes, 2018, vol. 2, 92-97

Abstract: The article is devoted to characteristics of audit process quality and audit evidence as factors of improving the efficiency of business processes. The main obligatory characteristics of information which the auditor collects in the course of conducting check are considered.

Keywords: audit evidence; relevance; reliability; adequacy; proof of audit evidence (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s18212

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