Efficiency of auditing activities and its indicators
Автор: Erzhanov M.S., Erzhanova A.M., Ostrovskaya O.L.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Методология и инструментарий управления
Статья в выпуске: 3-1 (141), 2023 года.
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In the article, the authors explore the concept of the effectiveness of the audit company. Attention is focused on the distinction between two components of the effectiveness of audit activity: the effectiveness of the audit firm itself and the effect for audited clients. The components of the effectiveness of audit activities and factors limiting the effectiveness of the audit are also highlighted. Ways to improve the efficiency of audit activities are given.
Audit activity, audit effectiveness, audit efficiency
Короткий адрес: https://sciup.org/148326506
IDR: 148326506
