Theoretical aspects of audit on the example of the American economy

Автор: Lavrenova E.S.

Журнал: Juvenis scientia @jscientia

Рубрика: Экономика и управление

Статья в выпуске: 4, 2016 года.

Бесплатный доступ

The article deals with the concept of audit and auditor activities from the point of view of the American scientists. The main forms of audit engagements in the USA are characterized. Financial statement audit as the most popular type of audit activity is considered with special attention. The author has defined the importance of auditor activities through practical examples of demand for it.

Audit, auditor activities, independent auditor, financial statement audit, audit reviewing

Короткий адрес: https://sciup.org/14110117

IDR: 14110117

Статья научная