Modern audit

UDC 657.6

Authors

Olisaeva A. V.,
Ph. D., associate Professor of accounting and taxation North Ossetian State University named after K. L. Khetagurov
Dzeranova A. S.,
bachelor of the third year in economics North Ossetian State University named after K. L. Khetagurov

Abstract

Audit is defined as a means of forming objective information about an enterprise and checking the reliability of its financial statements. This article discusses the essence of audit. The types of audit are given. Also, the work considers such a new type of audit as «audit of the effectiveness of business processes.»

Keywords

audit, reporting, organization, enterprise, business, verification, assessment.