Template-Type: ReDIF-Article 1.0
Author-Name: Maksim V. Mikheev
Author-Email: mikheev@stateaudit.ru
Author-Workplace-Name: Plekhanov Russian Economics University, Moscow, Russia
Author-Name: Lyubov A. Chaikovskaya
Author-Email: Chaik4@yandex.ru
Author-Workplace-Name: Plekhanov Russian Economics University, Moscow, Russia
Title: Internal Control Standards as a Factor of the Audit Quality
Abstract: The article describes internal audit standards and discusses their role and function in the audits, the techniques of certain stages of the process, presents the methodologies related to application of the audit methods and proof. The need for development of such standards given the current status of the audit unification process is substantiated.
Classification-JEL: M42, M41
Keywords: audit standards, internal control standards of the organization, internal control
Journal: Finansovyj žhurnal — Financial Journal
Pages: 105-112
Issue: 3
Year: 2011
Month: July
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/3/statii/2011_03_09.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110309:p:105-112