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Degree of a readiness of a problem.

the analysis of the scientific and periodic special literature on an audit problematics has revealed variety of approaches of scientists on wide sections both theoretical, and practical aspects of modern audit.
To researches of its various problematics works of such known domestic experts as are devoted M.A.Azarskoj, A.F.Aksyonenko, R.A.Alborova, V.D.Andreeva, N.P.Baryshnikova, R.P.Bulygi, S.M.Bychkovoj, A.A.Gavrilova, O.V.Golosova, V.D.Golysheva, E.M.Guttsajta, JU.A.Danilevsky, I.I.Eliseevoj, V.V. Zemskova, P.I.Kamyshanova, O.V.Kovalevoj, J.P.Konstantinova, N.T.Labyntseva, M.V.Melnik, O.A.Mironovoj, V.V. Nitetskogo, B.E.Odintsov, V.I.Podolskogo, N.A.Remizova, A.N.Romanov, E.A.Sirotenko, V.V. Skobary, E.V.Starovojtovoj, E.S.Stoyanov, E.S.Stojanovoj, S.A.Stukova, A.E.Suglobova, V.P.Sujtsa, A.A.Terekhov, V.A.Terehovoj, K.L.Ugolnikova, S.M.Shapiguzova, A.D.Sheremet, and also foreign - R.Adams, E.A.Arensa, M.Benisa, F.L.Defliza, G.R.Dzhenika, R.Dodge, D.R.Karmajkla, J. K.Lobbeka, R.Montgomeri, J. Robertson and many other things.
Thus the works of domestic scientists containing the major teoretiko-methodological researches, shine, mainly, problems of financial audit and audit of the conformity conducted following the results of an accounting period and covering only financial component of activity, keeping for frameworks of research process administrative aspects of this activity connected with acceptance flowing, operative and the more so strategic administrative decisions.
The existing points of view of the Russian and foreign scientists concerning essence of the contents and a subject domain of modern audit are largely similar and at the same time various. The significant number of scientists considers, that modern auditor activity is directed mainly on realisation of financial audit of a historical information component and thus is not intended for
Researches of strategic prospects of development audiruemyh subjects. Therefore the basic part of discussed and developed aspects of audit in the modern scientific literature concerns the organisation and the general technique of realisation of auditor checks of already existing information on the come true facts and practically arisen situations.
In turn nezasluzhenno also are out of time terminated, conducted at early stages of formation of the Russian audit, research of scientists interfaced to such direction auditor activity as the operational audit focused in bolshej of degree not on ascertaining of already come true events, and on tracking efficiency of current functioning and strategic prospect of development of any managing economic system.
Researches show, that definitions existing in the modern scientific literature operational (administrative, industrial) audit differ only under the form of an exposition of its essence and a subject. At the same time absence of unity in treatments of different authors though and it is natural, but leads to that till now as in foreign, and the Russian economic literature its complete and standard concept defining features, both contents is not formulated, and a subject domain of this direction of auditor activity.
The exception is made by A.A.Vetrova, O.V.Golosova, E.M.Guttsajta, V.A.Zhukov, M.V.Melnik, T.V.Nikonovoj, J.G.Odegova, S.N.Rjabuhina, A.N.Saunina, E.N.blue, E.A.Sirotenko, S.A.Suhareva's works and of some other scientists in whom, however reveal only the separate directions of operational audit which are not allowing to the full to decide all complex of problems, connected with development of this major kind of auditor activity.
The indicated circumstances have predetermined necessity of expansion of researches in the field of operational audit and working out uniform for all
Its directions of methodology that has caused a choice of a theme of dissertational research, its purpose and problems.
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A source: Sitnov Alexey Aleksandrovich. Theory, organization and methodology of operational audit of business entities. 2009

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