UDC 657.6

TENDENCIES OF DEVELOPMENT OF THE AUDIT BASED ON THE IMPLEMENTATION OF STANDARDS “AUDITING USING COMPUTERS” FROM 11.07.2000.

Hamzatov Visita Akhmadovich1, Dzhentamirov Magomed Hizraevich2
1Chechen State University, Candidate of Economic Sciences, associate professor of the department "Accounting, analysis and audit"
2Chechen State University, 4th year student of the specialty "Accounting, analysis and audit"

Abstract
In this article examines trends in the development of audit in Russia in accordance with the standard "Auditing using computers," based on the introduction of computer technology in the audit process. Studied the procedures for conducting audits of financial statements, as well as improving the efficiency of obtaining evidence and evaluation of business enterprises.

Keywords: Accounting, enterprise computer, reporting, rule, standard, technology


Category: 08.00.00 Economics

Article reference:
Tendencies of development of the audit based on the implementation of standards "Auditing using computers" from 11.07.2000. // Modern scientific researches and innovations. 2017. № 1 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2017/01/77789

View this article in Russian

Sorry, this article is only available in Русский.

Поделиться в соц. сетях

0


Artice view count: Please wait

All articles of author «Muhammad»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register