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