Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit
Journal Title: Бізнес Інформ - Year 2012, Vol 12, Issue 0
Abstract
In the article it has been define more exactly and grounded the theoretical and practical aspects of communication with the auditor \'s management personnel in the form of a client receiving assurances to achieve the improvement of quality of audit evidence. Set out in article features to communicate with client management personnel at the stage of the audit will help more objectively influence the content, form and timing of the report of the independent auditor.
Authors and Affiliations
Tatyana Multanovskaya, Marina Goryaeva
Keywords
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