The textbook consists of two sections. Section I “Fundamentals of Audit and Auditing” set forth the theoretical course of the audit, the essence and functions of the audit, its purpose and objectives, subjects and objects of the audit, the principles and standards of the audit, the criteria for its classification, legal and methodological support are highlighted. Section II “Practical Audit” reveals the methodology and audit technology. Reference materials are placed on a CD.
3rd edition, processed.
Author
Voronina Larisa Ivanovna
Editor
Zhurko E.A.
Publisher
Omega-L, 2014
Series
Bachelor – master
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