The Nature and Specific Characteristics of a Statutory Audit as a Socially Significant Activity

Loading...
Thumbnail Image

Date

2019

Authors

Shalimova, N.
Шалімова, Н. С.

Journal Title

Journal ISSN

Volume Title

Publisher

NАU

Abstract

It has been substantiated that the statutory audit should be considered as a public service based on public (social) interest that is a socially significant activity regulated by the law, which in turn needs additional requirements for the activities of such subjects of auditing activity and the content of statutory audits. The specific characteristics of a statutory audit have been distinguished.

Description

Keywords

audit, statutory audit

Citation

Shalimova, N. The nature and specific characteristics of a statutory audit as a socially significant activity / Nataliia Shalimova // Modern problems of economy : materials of the IX International scientific and practical conference (Kiev, October 16 2019 y.). - Kiev : NАU, 2019. - P. 25-27.