Articles

ASSESSMENT OF THE RELEVANCE, ADEQUACY AND RELIABILITY OF AUDIT EVIDENCE TO IMPROVE THE EFFICIENCY OF BUSINESS PROCESSES

Received: 15.02.2018 Published: 15.02.2018

DOI: 10.22394/2079-1690-2018-1-2-92-97

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Abstract

The article is devoted to characteristics of audit process quality and audit evidence as factors of improving the efficiency of business processes. The main obligatory characteristics of information which the auditor collects in the course of conducting check are considered.

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Для цитирования:

Лебедева Н.Ю., Татаренко С.И. Оценка уместности, достаточности и надежности аудиторских доказательств в целях повышения эффективности бизнес-процессов // Государственное и муниципальное управление. Учёные записки. 2018. Т. 1, № 2. С. 92–97. https://doi.org/10.22394/2079-1690-2018-1-2-92-97

For citation:

Лебедева Н.Ю., Татаренко С.И. ASSESSMENT OF THE RELEVANCE, ADEQUACY AND RELIABILITY OF AUDIT EVIDENCE TO IMPROVE THE EFFICIENCY OF BUSINESS PROCESSES // State and Municipal Management. Scholar Notes. 2018. Vol. 1, no. 2. P. 92–97. https://doi.org/10.22394/2079-1690-2018-1-2-92-97

How to Cite

Лебедева Н.Ю., Татаренко С.И. ASSESSMENT OF THE RELEVANCE, ADEQUACY AND RELIABILITY OF AUDIT EVIDENCE TO IMPROVE THE EFFICIENCY OF BUSINESS PROCESSES // State and Municipal Management. Scholar Notes. 2018. Vol. 1, no. 2. P. 92–97. https://doi.org/10.22394/2079-1690-2018-1-2-92-97