On the evolution of the concepts and principles of audit in the context of the of social relations development

A. Sannikov; M. Sannikova

doi:doi:10.12737/12820

On the evolution of the concepts and principles of audit in the context of the of social relations development

Published в Auditor · Issue 23, 2014 · Pages 32–35 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/12820

Received: 18.08.2015 Accepted: 18.08.2015 Published: 18.08.2015 Language of publication: RUS

Authors

A. Sannikov · M. Sannikova

ABSTRACT

The article presents the authors’ research in the field of the history of the area as the audit of the monitoring of compliance with the rules of economic behavior, laws and regulations and the public interest by economic agents. Of the processes of formation and development of the audit profession is considered by the authors as a consequence of the development of public relations, in confirmation of which provides a detailed analysis of the relevant causal relationships

KEYWORDS

history of the audit development audit techniques concepts of audit principles of audit

Information References

Authors:

Type:

Article

Pages:

from 32 to 35

Status:

Published

Language:

Russian

Keywords:

history of the audit development, audit techniques, concepts of audit, principles of audit

References

1. Arabyan K.K. Audit kak nezavisimaya forma finansovogo kontrolya: missiya i ozhidaniya pol´zovateley / K.K. Arabyan, I.V. Davydova. Auditor. - 2013. - № 10. - S. 16-22. EDN: https://elibrary.ru/RJTZCR

2. Bulyga R.P. Audit biznesa kak strategicheskoe napravlenie razvitiya auditorskoy deyatel´nosti / R.P. Bulyga. Auditor. - 2013. - № 8. - S. 36-43. EDN: https://elibrary.ru/RCBIWJ

3. Zhmin´ko S.I. Etapy razvitiya i sovremennye vidy audita / S.I. Zhmin´ko, P.V. Byrdina. Auditor. - 2011. - № 7. - S. 15-22. EDN: https://elibrary.ru/NXPPQR

4. Zhmin´ko S.I. Etapy razvitiya i sovremennye vidy audita / S.I. Zhmin´ko, P.V. Byrdina. Auditor. - 2011. - № 6. - S. 20-26. EDN: https://elibrary.ru/NVUCZN

5. Sitnov A.A. Audit v upravlenii sovremennymi khozyaystvuyushchimi sub´´ektami / A.A. Sitnov. Auditor. - 2011. - № 1. - S. 27-33. EDN: https://elibrary.ru/NCBSAZ

6. I. Gray. The Audit Process: Principles, Practice and Cases / I. Gray, S. Manson. - London: Thomson, 2008 (third edition). - 809 p.

7. B. Porter. Principles of external auditing / B. Porter, J. Simon, D. Hatherly. - Chichester: John Wiley & Sons, 2008 (third edition). - 816 p.

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