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Review of Monograph “Audit Method: Procedures, Advice, Recommendations” edited by N. G. Baryshnikov (M.: INFRA-M, 2015)
Samygin Denis Yur'evich

PhD in Economics

associate professor of the Department of Economic Cybernetics at Penza State University. 

440026, Russia, g. Penza, ul. Krasnaya, 40, aud. 9-332

vekont82@mail.ru
Другие публикации этого автора
 

 

Abstract.

In the situation of modernization and development of the economy of various entities, we need new audit and the auditor’s report which could  help to build trust for the audited entity and create an advantage for it as compared with the entity which was not audited. Such auditor’s report must not only contain the opinion of the condition of financial statements, but also the information about the condition of the entity and the recommendations related to the improvement of the efficiency of its operations, advice on correction of various errors and practical consultations on improvement and modernization of the accounting procedures used by such entity.
The work offers a review of the monograph written by a group of authors and devoted to the modern issues of audit. It discusses the preliminary procedures which precede the audit as such, the analytical procedures used by auditors, the procedure for obtaining audit evidence, final procedures of audit, and recommendations. In this work, the author used the method of monographic research, economic, mathematical and statistical methods, comprehensive economic, financial and management analysis, accounting information generalization methods, abstract logic. This review expresses the key substantive aspects of the scientific research presented to the reader as well as the direction of the authors’ research and the scientific problems announced for examination. This monograph is made especially valuable by the advice on correction of accounting errors, recommendations on improvement of the efficiency of operations, and possible adjustments and directions of improvement of accounting in the entity.

Keywords: monograph, audit, audit method, audit procedures, analytical procedures, audit evidence, auditor's report, auditor's opinion , auditor's advice, auditor's recommendations

DOI:

10.7256/2306-4234.2014.2.13695

Article was received:

16-11-2014


Review date:

17-11-2014


Publish date:

17-11-2014


This article written in Russian. You can find full text of article in Russian here .

References
1.
Samygin D.Yu., Baryshnikov N.G., Tuskov A.A., Shlapakova N.A., Katkov S.N. Metodika auditorskoi proverki: protsedury, sovety, rekomendatsii: Monografiya / Pod red. N.G. Baryshnikova. — M.: INFRA-M, 2015. – 231 s. + Dop. materialy [Elektronnyi resurs; Rezhim dostupa http://www.znanium.com
2.
Gracheva E.Yu. Retsenziya na kollektivnuyu monografiyu «Pravovoi mekhanizm gosudarstvennogo kontrolya i nadzora: osobennosti otraslevogo regulirovaniya», pod obshei redaktsiei O.Yu. Bakaevoi (M.: Yurlitinform, 2013) // NB: Finansovoe pravo i upravlenie. - 2013. - 4. - C. 59 - 70. DOI: 10.7256/2306-4234.2013.4.9837. URL: http://www.e-notabene.ru/flc/article_9837.html
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