Methods of acquiring auditorial evidence

Автор: Ermishina O.F., Timokhina A.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 11-2 (117), 2024 года.

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The article reveals the essence of audit evidence, classification and methods (ways) of obtaining it. The authors divide audit evidence into internal, external and mixed, and the methods of obtaining audit evidence - into actual, documentary and other. The main requirements for audit evidence according to international auditing standards are also indicated. The paper considers the introduction of methods of obtaining audit evidence based on modern information technology, which can significantly optimise the audit process.

Audit evidence, methods of obtaining evidence, accounting statements, audit, information technology

Короткий адрес: https://sciup.org/170207981

IDR: 170207981   |   DOI: 10.24412/2411-0450-2024-11-2-58-61

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