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dc.contributor.author Meleschenko S.S.
dc.contributor.author Snetkova T.A.
dc.contributor.author Lyzhova A.V.
dc.contributor.author Markaryan S.E.
dc.contributor.author Khafizova L.V.
dc.date.accessioned 2021-02-26T20:50:36Z
dc.date.available 2021-02-26T20:50:36Z
dc.date.issued 2020
dc.identifier.issn 2392-9537
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/163233
dc.description.abstract © 2020. All Rights Reserved. The importance of the environment is increasingly recognized. Environmental issues often have implications for business and cannot be ignored by auditors. Auditors need a general awareness of the risk that environmental issues may have an impact on the financial statements. The audit procedure “discussion” is widely used in the work of the audit team due to its objectivity, naturalness, and use as an effective tool for making collective decisions. Considering that the sequence of audit standards in the International Standards on Auditing (hereinafter referred to as ISAs) corresponds to the sequence of audit, it is advisable to examine the concept of “discussion” sequentially in each standard, which will make it possible to identify specifics of this procedure. International audit standards, like any system, are subject to the laws of development and, therefore, undergo various changes. Audit is based on the control nature of the procedures. It is the third element in the system of booking business transactions, which can be very simply reflected as “transaction - accounting - control”. The sequence of movements and changes in this system is only one way: from left to right, from the business transaction to the control, since the business operation is primary a priori. Lack of business operations entails the inappropriateness of accounting and the unnecessary control. It also means that all changes also have a similar consistent effect, but not vice versa. Changes in business operations unambiguously lead to changes in accounting, to which the controller must respond. At the same time, changes in accounting never affect the business operations, and changes in control procedures do not change the organization and maintaining of records. Based on this, audit as a form of financial control must respond to external challenges in order to adequately implement its socially significant function.
dc.relation.ispartofseries Procedia Environmental Science, Engineering and Management
dc.subject audit
dc.subject audit evidence
dc.subject audit procedures
dc.subject environmental issues
dc.title *
dc.type Article
dc.relation.ispartofseries-issue 3
dc.relation.ispartofseries-volume 7
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 395
dc.source.id SCOPUS23929537-2020-7-3-SID85100044716


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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