Open Access
Issue |
E3S Web of Conf.
Volume 462, 2023
International Scientific Conference “Fundamental and Applied Scientific Research in the Development of Agriculture in the Far East” (AFE-2023)
|
|
---|---|---|
Article Number | 03016 | |
Number of page(s) | 11 | |
Section | Soil Science and Natural Resources Management | |
DOI | https://doi.org/10.1051/e3sconf/202346203016 | |
Published online | 12 December 2023 |
- Russian Federation. Laws. “On Audit Activity” Federal Law: Adopted by the State Duma on 24 December 2008. Approved by the Federation Council on 29 December 2008 https://www.consultant.ru/document/cons_doc_LAW_122855 [Google Scholar]
- Code of Professional Ethics of Auditors: approved by the Council on Auditing 27 December 2012, Minutes No. 4 (ed. of 22 December 2017) https://www.garant.ru. [Google Scholar]
- International Framework for the Professional Practice of Internal Auditing (ed. of 22 December 2016) https://www.iia-ru.ru/contact/Standards- rus%202016%20IIA%2027122016.pdf [Google Scholar]
- N.V. Altukhova, Audit planning process, Innovatsionnaya nauka, 11-1, 168 (2016) [Google Scholar]
- N.A. Kazakova, Analytical procedures: experience of use in audit and assessment of economic activity, Finance: theory and practice, 2, 113 (2017) [Google Scholar]
- J.A. Kevorkova, Internal audit: textbook, Moscow, UNITY-DANA, 319 (2018) [Google Scholar]
- S.N. Knyazeva, M.A. Popova, Actual issues of using analytical procedures as a method of obtaining audit evidence, KNZh., 3, 134 (2020) [Google Scholar]
- I.G. Piven, V.Ya. Grabivchuk, Internal audit and its role in the internal control system, Economics and business: theory and practice, 1-2 (2021) https://cyberleninka.ru/article/n/vnutrenniy-audit-i-ego-rol-v-sisteme-vnutrennego- kontrolya (access date: 14.12.2022) [Google Scholar]
- O.V. Syromyatnikova, Yu.N. Galitskaya, Analytical procedures in the system of internal control of the organisation, Economics and Business: Theory and Practice, 10-2, 166 (2020) [Google Scholar]
- А. Adilli, Used analytical procedures in internal audit and their evaluation, Socio World-Social Research & Behavioral Sciences, 7, 45 (2022) [CrossRef] [Google Scholar]
- A. Vickneswaran, Internal audit system and its impact on staff’s perception: a case study of University of Jaffna, International Journal of Economics, Commerce and Management, 2, 19 (2015) [Google Scholar]
- M. Cruz, Employing Internal Audit System towards Business Sustainability: Evaluating its Impact on the Triple Bottom Line Perspective in the Manufacturing Industry, Journal of Business and Management Studies, 4, 80 (2022) [CrossRef] [Google Scholar]
- N. A. Kalutskaya, S.N. Kovalenko, Y. N. Kovalenko, T. V. Saprykina, Risk - based internal audit concept development in agro - industrial economy sector (2023) https://www.researchgate.net/publication/368875387_Risk_-_based_internal_audit_concept_development_in_agro_-_industrial_economy_sector (access date: 10.07.2023). [Google Scholar]
- D. Kerr, M. Diaz, Auditor Consideration of Tone-at-the-top in Audit Planning: An Experimental Investigation, Journal of Forensic & Investigative Accounting, 1, 322 (2022) [Google Scholar]
- J. Flood, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained, Wiley Practitioner’s Guide to GAAS, 12, 146 (2019) [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.