| | PROBLEMS OF MODERN ECONOMICS, N 4 (28), 2008 | | YOUNG SPECIALISTS | | Myshjakova L. S. аспирант кафедры бухгалтерского учета и аудита Санкт-Петербургского государственного инженерно-экономического университета
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| Economic literature distinguishes among four major approaches to the creation of auditing methodologies: accounting-related, legal, special, and branch. With regard to the tendencies of auditing development, its integration with financial management and economic analysis, the author offers a new approach to auditing methodologies based on the theory of life-cycle of organizations (initial stage of its creation – development – maturity – collapse) | |
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