Kazan (Volga region) Federal University, KFU
KAZAN
FEDERAL UNIVERSITY
 
DIGITAL AUDIT AS A FACTOR OF BUSINESS EFFICIENCY
Form of presentationArticles in international journals and collections
Year of publication2019
Языкрусский
  • Guzelbaeva Gulshat Talgatovna, author
  • Rakhmatullin Nikita Vladimirovich, author
  • Bibliographic description in the original language Guzelbaeva G.T. DIGITAL AUDIT AS A FACTOR OF BUSINESS EFFICIENCY/ G.T. Guzelbaeva, N.V. Rahmatullin//International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. - 2019. - Vol.10(18).
    Annotation This article deals with the essence of digital auditing as a factor in business efficiency, as well as the relevance of conducting an audit of organizations and the provision of various services related to an audit to the latter. The article also uses excerpts from the Federal Law of the Russian Federation No. 307-F3 dated December 30, 2008 «On Auditing Activity«, provides the audit feature as a control function and its main difference from direct control, reveals the importance of auditing as an economic category on macro- and microeconomic level, a list of audit services. Also, this article reveals the main types of audits used nowadays in different commercial companies (financial/investment audit, industrial audit, personnel audit, PR-audit, environmental audit) and provides characteristics to each of them. The last thing provided by the article is the main features of audit perception in the Russian Federation and the way the auditing profession develops in Russia
    Keywords IT-Audit, eAudit, financial statements, market economy, audit services, auditing activity, macroeconomics, russian business audit
    The name of the journal International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies
    URL http://TuEngr.com
    Please use this ID to quote from or refer to the card https://repository.kpfu.ru/eng/?p_id=213655&p_lang=2
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    F_10A18FM.pdf 0,61 pdf show / download

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