AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS
https://doi.org/10.21686/2413-2829-2017-5-90-95
Abstract
At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expertise, which is essential as in case of incorrect record keeping and false reflection of the current situation in the enterprise the executive could be misled concerning the real situation. In such cases audit on special assignments can be ordered. The author advances the algorithm of such an audit and identifies parameters showing a special assignment in the auditor’s report.
About the Author
Elena I. Efremova
Plekhanov Russian University of Economics.
Russian Federation
Russian Federation
PhD, Assistant Professor of the Department for Financial Control, Analysis and Audit.
36 Stremyanny Lane, Moscow, 117997.
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Review
For citations:
Efremova E.I. AUDITOR’S REPORT ON SPECIAL ASSIGNMENTS. Vestnik of the Plekhanov Russian University of Economics. 2017;(5):90-95. (In Russ.) https://doi.org/10.21686/2413-2829-2017-5-90-95
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