INNOVATIVE APPROACH TO INTERACTION OF INTERNAL AND EXTERNAL AUDIT UNDER INCREASING THEIR SOCIAL RESPONSIBILITY
Journal Title: Экономика и финансы - Year 2015, Vol 1, Issue 2
Abstract
Consider the features of the interaction of internal and external audit in accordance with modern trends of development in the direction of social responsibility. Innovative approach is proved that: the interaction auditing process has bilateral and not just towards the use of the external auditor of the results of the internal auditor. It seems the point of view that as a result of interaction between the two types of audit greatly increased the confidence of a wide range of users of the information to the audit results. This interaction results in the financial statements of the enterprise seems to be more accurate, the auditor's opinion more credible audit quality higher
Authors and Affiliations
K. O. Nazarova
Keywords
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