Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit Использование заверений управленческого персонала клиента как аудиторских доказательств для повышения качества аудита

In the article it has been define more exactly and grounded the theoretical and practical aspects of communication with the auditor's management personnel in the form of a client receiving assurances to achieve the improvement of quality of audit evidence. Set out in article features to communi...

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Bibliographic Details
Main Authors: Multanovskaya Tatyana V., Goryaeva Marina Sergeevna
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2012-12-01
Series:Bìznes Inform
Subjects:
Online Access:http://www.business-inform.net/pdf/2012/12_0/245_248.pdf