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АУДИТОРСКОЕ ИССЛЕДОВАНИЕ ВНЕШНЕГО ОКРУЖЕНИЯ ХОЗЯЙСТВУЮЩИХ СУБЪЕКТОВ // The audit study of business entities’ external environment

Author

Listed:
  • Ситнов, Алексей Александрович

    (Финансовая академия при Правлении Российской Федерации)

Abstract

The methodical approach of the audit study of external environment of any business economic system has been summarized and systematized in the article for the first time. As a result of the carried out analysis of various approaches, the author presented his point of view on the possibility of the complex and system application of the audit surveys for the purposes of operational audit of such systems. В предлагаемой статье, по существу, впервые обобщен и систематизирован методический подход к аудиторскому исследованию внешнего окружения любой хозяйствующей экономической системы. В результате проведенного анализа существующих подходов автор обозначил свою точку зрения на возможность комплексного и системного применения указанных аудиторских исследований для целей операционного аудита этих систем.

Suggested Citation

  • Ситнов, Алексей Александрович, 2010. "АУДИТОРСКОЕ ИССЛЕДОВАНИЕ ВНЕШНЕГО ОКРУЖЕНИЯ ХОЗЯЙСТВУЮЩИХ СУБЪЕКТОВ // The audit study of business entities’ external environment," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 16(1).
    • Handle: RePEc:scn:000pbo:51499
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