Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses

Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses

This article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods for auditing various groups of company expens...

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Bibliographic Details
Main Authors: N. M. Kalinina, E. A. Balashova
Format: Article
Language:English
Published: Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education 2024-05-01
Series:Омский научный вестник: Серия "Общество. История. Современность"
Subjects:
accounting
audit
auditor
costs
methodology
audit report
audit program
Online Access:https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2024/%D0%A2.9,%20%E2%84%962%20(%D0%9E%D0%98%D0%A1)/153-163%20%D0%9A%D0%B0%D0%BB%D0%B8%D0%BD%D0%B8%D0%BD%D0%B0%20%D0%9D.%20%D0%9C.,%20%D0%91%D0%B0%D0%BB%D0%B0%D1%88%D0%BE%D0%B2%D0%B0%20%D0%95.%20%D0%90..pdf
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