Preview

Accounting. Analysis. Auditing

Advanced search

Methods of Testing of Individual Auditing Tasks by External Quality Controllers

https://doi.org/10.26794/2408-9303-2017--4-48-55

Abstract

The article describes the sampling techniques to verify the quality of performance of auditing tasks and duties, among which it is advisable to use non-statistical and varied sampling methods. During the selection of the tasks for sampling methods, the following benchmarks can be chosen as the example: groups of the auditors of an organization; specialization of the entities that undergo the auditory check up; the type of service rendered; the cost of auditing tasks. When analyzing the selected sample of aggregate concept and design it is necessary to take into account the specifics of the auditing quality control activities. Its main idea is the fact that, unlike auditing, inspection methods are of a more formal approach. Exploring the working papers of auditors, quality controllers use one of the methods of quality control of auditors - the inspection of the automation of the planning process for each specific task. During the test, the external quality controllers assess the level of automation of the work of the auditors. You can use different approaches to this assessment, for example, the introduction of a three-point scale computerization of the work of the auditors. For external supervisors it is important to check the quality of the auditing plan and the auditing program of an organization. The described methods of quality control of the individual planning of auditing tasks ensure at least the minimum confidence in the effectiveness of such planning.

About the Authors

VADIM YA. Ovsiychuk
Technological University
Russian Federation


VALENTINA V. Ovsiychuk
Russian University of Cooperation
Russian Federation


YURY A. Trusov
auditing company “Audit-Consult-Center” Ltd
Russian Federation


References

1. Овсийчук В. В. Внутренний контроль дебиторской задолженности в организациях агропромышленного комплекса по производству сельскохозяйственной продукции: монография. М.: Информационно-внедренческий центр «Маркетинг», 2011. 96 с.

2. Овсийчук В. Я., Трусов Ю. А. Проверка системы внутреннего контроля качества аудиторской работы со стороны саморегулируемой организации // Фундаментальные и прикладные исследования кооперативного сектора экономики. 2013. № 6. С. 78-83.

3. Овсийчук В. Я., Овсийчук В. В. Трусов Ю. А. Методы контроля системы внутренних стандартов аудиторской деятельности в аудиторских организациях внешними контролерам качества // Учет. Анализ. Аудит. 2016. № 2. C. 78-94. References

4. Ovsiichuk V. V. Vnutrennii kontrol’ debitorskoi zadolzhennosti v organizatsiiakh agropromyshlennogo kompleksa po proizvodstvu sel’skokhoziaistvennoi produktsii: monografiia [The internal control of accounts receivables in the organizations of agro-industrial complex for the production of agricultural products: a monograph]. Moscow, Informatsionno-vnedrencheskii tsentr «Marketing» - Information-innovation center “Marketing”, 2011, 96 p. (in Russian).

5. Ovsiichuk V. Ia., Trusov Iu. A. Proverka sistemy vnutrennego kontrolia kachestva auditorskoi raboty so storony samoreguliruemoi organizatsii [Checking the internal quality control system of the auditing work by the self-regulatory organization]. Fundamental’nye i prikladnye issledovaniia kooperativnogo sektora ekonomiki - Fundamental and applied research of the cooperative sector, 2013, no. 6, pp. 78-83 (in Russian).

6. Ovsiichuk V. Ia., Ovsiichuk V. V. Trusov Iu. A. Metody kontrolia sistemy vnutrennikh standartov auditorskoi deiatel’nosti v auditorskikh organizatsiiakh vneshnimi kontroleram kachestva [Methods of internal control of auditing standards in auditing institutions by external quality control centers]. Uchet. Analiz. Audit - Accounting. Analysis. Auditing, 2016, no. 2, pp. 78-94 (in Russian).


Review

For citations:


Ovsiychuk V.Ya., Ovsiychuk V.V., Trusov Yu.A. Methods of Testing of Individual Auditing Tasks by External Quality Controllers. Accounting. Analysis. Auditing. 2017;(4):48-55. (In Russ.) https://doi.org/10.26794/2408-9303-2017--4-48-55

Views: 464


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2408-9303 (Print)
ISSN 2619-130X (Online)