METHODS OF CONTROL OF THE INTERNAL AUDITING STANDARDS SYSTEM IN AUDIT COMPANIES BY EXTERNAL QUALITY AUDITORS

METHODS OF CONTROL OF THE INTERNAL AUDITING STANDARDS SYSTEM IN AUDIT COMPANIES BY EXTERNAL QUALITY AUDITORS

The article describes the methods which external quality auditors could use to assess the quality of the system of internal auditing standards in audit companies. By setting the forms to execute the internal control of the system of internal auditing standards of the organization being audited, qual...

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Bibliographic Details
Main Authors: VADIM Ovsiychuk, VALENTINA Ovsiychuk, YURY Trusov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
аудит
внутренний контроль
контролеры качества
стандарты аудиторской деятель- ности
саморегулируемые организации
аудиторские доказательства
audit
internal control
quality auditors
auditing standards
self-regulatory organizations
audit evidence
Online Access:https://accounting.fa.ru/jour/article/view/77

Internet

https://accounting.fa.ru/jour/article/view/77

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