Audit Part 1 e-learning course

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Uploaded: 30.05.2013
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Description

The importance of the quality of financial information and the unity of its design methodologies become essential for the implementation of the financial needs of economic agents. In world practice, the audit as a form of economic control has long been widely used in all spheres of activity. Current economic conditions and the challenges posed to our country in the medium term, have identified the need for further improvement of the related accounting and auditing. The relevance of this process has increased due to the fact that significant changes in this area are in most countries, due to increasing demands for quality reporting and its reliability, which is especially tightened after financial scandals late XX - early XXI century. Auditor, accounting for an opinion on the reliability of reporting should clearly express their opinions about the economic sustainability of the organization and its ability to fulfill the commitments made in the near term.

With the development of audit as a professional field of activity is very important testing of methods and technology audits, which involves the further development of audit procedures to obtain internal and external audit evidence. These procedures are based on the data of accounting and reporting used by analytical procedures, etc.

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