Audit as the business professional service in the quality context

Svetlana Bychkova; E. Itygilova

doi:doi:10.12737/12729

Audit as the business professional service in the quality context

Published в Auditor · Issue 19, 2014 · Pages 14–21 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/12729

Received: 23.07.2014 Accepted: 23.07.2014 Published: 23.07.2014 Language of publication: RUS

Authors

Svetlana Bychkova ¹ iD · E. Itygilova

1 State Institute of Economics, Finance, Law and Technology (Department of Accounting and Statistics, Prof.)
employee from 01.01.2023 until now
, Saint-Petersburg State Agrarian University (Department of Accounting and Audit, professor)
Pushkin, St. Petersburg, Russian Federation

ABSTRACT

The article opens the features of appropriate users’ perception of audit quality in the context of services’ essence as the result of service activity and of audit services’ as the result of audit activity.

KEYWORDS

services audit services audit quality confidence the intended users trust usefulness

Information References

Authors:

1. State Institute of Economics, Finance, Law and Technology (Department of Accounting and Statistics, Prof.)
employee from 01.01.2023 until now

Saint-Petersburg State Agrarian University (Department of Accounting and Audit, professor)

Pushkin, St. Petersburg, Russian Federation

Type:

Article

Pages:

from 14 to 21

Status:

Published

Language:

Russian

Keywords:

services, audit services, audit, quality, confidence, the intended users, trust, usefulness

References

1. Grazhdanskiy kodeks Rossiyskoy Federatsii (chast´ vtoraya) ot 26.01.1996 N 14-FZ (red. ot 14.06.2012).

2. Federal´nyy zakon ot 30.12.2008 N 307-FZ (red. ot 21.11.2011) «Ob auditorskoy deyatel´nosti».

3. GOST ISO 9000-2011 «Sistemy menedzhmenta kachestva. Osnovnye polozheniya i slovar´». Prikaz Rosstandarta ot 22.12.2011 № 1574-st. (p. 3.4.2, 3.3.5, 3.3.6).

4. GOST R 50691-94. Model´ obespecheniya kachestva uslug. Utverzhden Postanovleniem Gosstandarta Rossii ot 29.06.1994 № 181.

5. SNS, 2005 versiya 1.1., OON (p. 17).

6. Bol´shoy ekonomicheskiy slovar´ /Avtor i sostavitel´ A.B. Borisov. - M.: Kn. mir: NFPK.NTF, 2001. - 894 s.

7. Zvorono A. F. Sushchnost´ i spetsifika sovremennykh auditorskikh uslug / A. Zvorono. Nalogovyy vestnik. - 2002. - № 7. - S. 21-22.

8. Institutsional´naya ekonomika: novaya institutsional´naya ekonomicheskaya teoriya: Uchebnik / Pod obshchey red. d. e. n., prof. A. A. Auzana. - M. : INFRA-M, 2010. - 416 s.

9. Kotler F. Osnovy marketinga: Per s angl. / Pod red. E. M. Pen´kovoy. - M. : Progress. - 1990.

10. Lozovskiy L. Sh. Universal´nyy biznes-slovar´ / L. Sh. Lozovskiy, B. A. Rayzberg, A. A. Ratnovskiy. - M. : INFRA - M, 1999. - 640 s.

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