RETROSPECTIVE OF POSITION AND SOLUTION OF THE AUDIT QUALITY PROBLEM: FROM THE PROFESSION TO THE INSTITUTE OF AUDIT
Author(s) -
Karagod V.S,
Golubeva N.A.,
Erokhina E.I.
Publication year - 2018
Publication title -
ijasos- international e-journal of advances in social sciences
Language(s) - English
Resource type - Journals
ISSN - 2411-183X
DOI - 10.18769/ijasos.455639
Subject(s) - audit , joint audit , institution , position (finance) , quality audit , audit plan , quality (philosophy) , information technology audit , performance audit , object (grammar) , business , internal audit , accounting , public relations , political science , computer science , law , philosophy , finance , epistemology , artificial intelligence
The content of this article is focused on examining the historical retrospective of the positions of posing and solving the audit quality problem that has been formed throughout the establishment of the audit institute under the existing conflict of public hopes entrusted to the audit and the quality of its conduct. The object of research is the institution of audit. The purpose of the research was to identify the features and patterns of development of the audit institution in Russia and abroad.
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