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.
Татаренко Светлана Ивановна
Южный федеральный университет
Publications of the author
In the journalp. 246-250
CURRENT TRENDS OF TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING. THE ROLE OF INTERNAL CONTROL IN CONDUCTING ACCOUNTING UNDER IFRS
С.И. Татаренко
The article examines the characteristics of the international financial reporting system, the main trends of the company's transition to IFRS, the role of the system of interethnic standards in the life of Russian organizations, as well as their desire, potentials and significant problems with this process. In addition, attention is paid to internal quality control, its formation and basic approaches. Internal quality control is one of the important tools for reporting in relation to inter-national standards.