Development of an Approach to Improvement of Organisation of the Auditing Process
The article justifies expediency of accounting when determining the essence of the auditing process and its orientation at achievement of the goal identified by MSA. It shows that achievement of this goal passes a number of intermediary goals, which identify essence of each of the stages of the auditing process. Such an approach allows more accurate structuring of the auditing process, re-consideration of its essence and consequence of the progress of stages in accordance with specifications of needs of users connected with a necessity to respond to challenges of the economic practice. The article justifies urgency of supplementing stages of the auditing process through allocation of the "interaction between the auditor and managerial personnel" stage due to significance of conducted procedures both for achievement of mutual understanding between the participants of the auditing process and for realisation of goals of these participants. The article defines the "organisation of the auditing process" notion, which creates prerequisites for ensuring a more rational approach to solution of a number of theoretical and practical problems of ensuring proper interaction in the auditing process.
Volume (Year): (2013)
Issue (Month): 9 ()
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