БУХГАЛТЕРСКИЙ КОНТРОЛЬ - ОБЪЕКТ АУДИТА

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  • 44

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    , . e-mail: kopylovaek@gmail.com

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    E.K. KOPYLOVA post-graduate student of Baikal National University

    of Economics and Law, Irkutske-mail: kopylovaek@gmail.com

    ACCOUNTING CONTROL IS AN AUDITED ENTITY

    The conception of the accounting system is analyzed in this article. The auditing standards applied to the accounting system are studied. The basic auditing premises of the accounting system are expounded. The problem of accounting control identification is defined. The basic concepts that are necessary for the essence of accounting control to be disclosed are proposed.

    Keywords: accounting control, accounting system, internal control, audit.

    657.631.6 (47) 65.052.8

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    2006 . 149- [ ]. URL: http://www.rg.ru/2006/07/29/informacia-dok.html.

    Bibliography (transliterated)1. Ambrosov N. V. Sistemnyi analiz v upravlenii sotsialno-ekonomicheskoy sistemoy: ucheb.-metod. posobie.

    Irkutsk, 2001.2. Maksimova G. V. Vnutrenniy audit i upravlenie v rynochnykh usloviyakh khozyaystvovaniya. Irkutsk,

    1998.3. Ob informatsii, informatsionnykh tekhnologiyakh i o zashite informatsii: feder. zakon RF ot 27 iyulya 2006 g.

    149-FhZ [Elektronnyi resurs]. URL: http://www.rg.ru/2006/07/29/informacia-dok.html.

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