Main approaches to the process of corruption risk assessment during audit of branches of industry and agro industrial complex

Автор: Mamaeva G.N.

Журнал: Вестник аграрной науки @vestnikogau

Статья в выпуске: 3 (42), 2013 года.

Бесплатный доступ

Misconduct, corruption risks, audit, evaluation of risks, corruption, counteraction

Короткий адрес: https://sciup.org/147124083

IDR: 147124083

Список литературы Main approaches to the process of corruption risk assessment during audit of branches of industry and agro industrial complex

  • Recommendations to audit organizations, individual auditors, auditors on carrying out audit of annual accounting reports of the organization for 2011: Letter of Ministry of Finance of the Russian Federation from January 27, 2012 N 07-02-18/01
  • Condition of the market of auditor services in the Russian Federation in 2011. Report of Ministry of Finance of the Russian Federation. -URL: http://www.audit-it.ru
  • FSAA 5/2010 «Duties of the auditor on consideration of unfair actions during audit»: Order of Ministry of Finance of the Russian Federation from August 17, 2010 N 90n
  • Zhmin’ko S. I., Byirdina P. V. Actions of auditors at disclosure of the facts of unfair actions in economic activity//International Audit. -2011. -№43
  • Byichkova S. M., Ityigilova E. J. Risks of distortion of registration information: identification in the course of audit//Auditor sheets. -2010. -№12
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