BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Bondar Yulia
Title
Audit Quality as the Basis of Securities Market Development
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2008, nr 12, s. 51-60, Rys., bibliogr. poz. 10
Keyword
Rachunkowość, Audyt wewnętrzny
Accounting, Internal audit
Note
streszcz., summ..
Abstract
Na Ukrainie, jak i zagranicą, problem audytu oraz jakości świadcz onych usług audytowych rośnie stopniowo. Na podstawie wniosków z audytu, szerokie grono użytkowników informacji finansowych, podejmuje decyzje ekonomiczne. Jednymi z nich są uczestnicy rynku papierów wartościowych. Autor koncentruje się na kwestii jakości audytu. (abstrakt oryginalny)

In Ukraine, as well as abroad, the problem of audit and auditing services quality arises progressively.On the basis of audit conclusions, board spectrum of financial information users consider their economic decisions. One of kinds of such users is participants of securities market. The author concentrates on audit quality issues. (original abstract)
Accessibility
Szczecin University Main Library
Bibliography
Show
  1. Collection of the reports at the intemational conference on audit. - Kyiv, 2003.
  2. Decree of Audit Chamber of Ukrainę "National conceptional basis of audit services' ąuality assurance in Ukraine" Jb 149/5.1 as of 26.05.2005.
  3. Decree of Audit Chamber of Ukrainę "On acknowledging of conceptional basis of audit services' ąuality assurance in Ukrainę" N° 182/3 as of 27.09.2007.
  4. Intemational Auditing Standards, provision of assurance and ethics: Edition of 2004. / Translated from English. O.V. Selesniov, O.L. Olkhina, O.V. Gyk, T.Ts. Sharashidze and others. - K.: LLC "lAMTs AU "STATUS", 2004. - 1028 c.
  5. Law of Ukraine "On audit activity" JNc 3126 - XII (3126-12) as of 22.04.93 p. (with amendments and additions).
  6. Lysenko N. Audit of insurance companies. UNDI of Law and economic researches // Insurance activity. 2005. - Jls 1(17).
  7. Neporozhnia N. How to compensate losses resulted by audit. [Electronic resource] //http://www.bdo.com.ua /Default.aspx?id=74&item=460.
  8. Ozeran V.O., Koriagin M.V. Quality of financial reporting and methodical aspects of its revision / Independent audit in Ukraine and intemational experience.
  9. Regulation "On Quality Control Committee of Audit Chamber of Ukrainę" Xol87/5.3 as of 14.02.2008.
  10. Tarasova M.V. Analytical procedures as an instmment of improving ąuality of audit // Auditor. 2005. - K° 9.
Cited by
Show
ISSN
1640-6818
1733-2842
Language
eng
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu