Essential characteristics of audit

Автор: Salnikova J.S., Tikhonova D.A., Bukhareva L.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 9-2 (115), 2024 года.

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The article examines the modern trend of transforming audit into an effective risk management tool, which indicates a shift in emphasis from the analysis of individual business transactions to a more comprehensive assessment of the risks of organizations as a whole. Audit, as an important element in achieving sustainable development goals, is becoming increasingly relevant in scientific research and practical activities.

Audit, verification, object and subject of audit, reliability of accounting (financial) reporting, improving performance

Короткий адрес: https://sciup.org/170206789

IDR: 170206789   |   DOI: 10.24412/2411-0450-2024-9-2-113-116

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