Understanding of Client’s Business in Audit Practice
One of the main requirements to audit tasks according to ISA is an understanding of the business entity’s nature. The process of business scrutiny is a lengthy and labor-consuming process because, apart from obtaining information from various sources, it involves its systematization and further anal...
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| Format: | Article |
| Language: | Ukrainian |
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National Academy of Statistics, Accounting and Audit
2018-07-01
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| Series: | Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu |
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| Online Access: | https://nasoa-journal.com.ua/index.php/journal/article/view/148 |