| | | | PROBLEMS OF MODERN ECONOMICS, N 3 (43), 2012 | | | | ECONOMICS AND MANAGEMENT IN THE SPHERE OF SERVICES | | | Petrova A. T.
Professor, Chair of Economic Analysis and Statistics, Krasnoyarsk Institute of Trade and Economy, PhD (Economics), Professor
Pokivailova E. A.
Assistant professor, Chair of Accounting, Krasnoyarsk Institute of Trade and Economy, PhD (Economics)
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| | | The article focuses on the interaction between the theory and the practice of auditing procedures, describes the algorithm of operational auditing, and defines its place and role in the system of management of economic subjects | | Key words: auditing, auditing service, auditing theory, operational auditing | | Pages: 339 - 343 |
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