Using the Representations of Management Personnel Client as Audit Evidence to Improve the Quality of Audit

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 communicate with client management personnel at the stage of the audit will help more objectively influence the content, form and timing of the report of the independent auditor.

MoreLess

Year of publication:	2012
Authors:	Multanovskaya Tatyana V. ; Sergeevna, Goryaeva Marina
Published in:	Business Inform. - ISSN 2222-4459. - 2012, 12, p. 245-248
Subject:	representations \| management personnel \| audit evidences \| quality of audit

freely available

Full text |

More access options

Check Google Scholar

In libraries world-wide (WorldCat)

In German libraries (KVK)

subito order

I need help

More details

Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010855584