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Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit

Author

Listed:
  • Multanovskaya Tatyana V.

    (Kharkiv National University of Economics)

  • Goryaeva Marina Sergeevna

    (Kharkiv National University of Economics)

Abstract

In the article it has been define more exactly and grounded the theoretical and practical aspects of communication with the auditor\'s management personnel in the form of a client receiving assurances to achieve the improvement of quality of audit evidence. Set out in article features to communicate with client management personnel at the stage of the audit will help more objectively influence the content, form and timing of the report of the independent auditor.

Suggested Citation

  • Multanovskaya Tatyana V. & Goryaeva Marina Sergeevna, 2012. "Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 12, pages 245-248.
    • Handle: RePEc:idp:bizinf:y:2012:i:12:p:245_248
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