Ivanina E. Improvement of the mechanism of guality assurance of audit process.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U003258

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

02-07-2004

Specialized Academic Board

К29.051.01

Essay

Object of research - activity of auditor corporations. The purpose researches - mining of the theoretical-methodical bases of a system quality control of audit. Method of testings and instrumentation-methods of the logical and comparative analysis; synthesising; economic-mathematical simulation; system approach. Idealised qutcomes and novelty - is designed organization-economical the gear of an estimation of quality of audit and its(her) entity set model, and also principled approaches to formation firms the standards of auditor activity. Practical outcomes and novelty - package of standard forms working the documents of the auditor for audit of tourist firms; the duty regulations of the chief of the auditor corporation; firms the standard "Firms quality control audit ". Degree of an intrusion - scientific rules are debated on 4 conferences, are published in 12 transactionses and are inserted in three organizations. An orb of usage - auditor activity.

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