The Switch of Audit Conceptual Models and Transformation of its Definition at the Current Stage
The paper reveals four main stages of formation and development of the audit institute and shows the change of concepts: from confirmatory to system-oriented and from risk-based to crisis-oriented audit. The author analyzed their features and distinctive traits. The study’s aim is to form the latest...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2024-11-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/643 |
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