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