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THE ROLE OF STRATEGIC AUDIT IN BUSINESS

https://doi.org/10.26794/2408-9303-2016--1-122-125

Abstract

The paper considers strategic audit as one of the modern trends in business audit. The article provides the most adequate definition of such type of an audit. It also focuses on the features and objectives of the strategic audit, specifically emphasizing its importance for modern business. The author considers the subject to be very topical because strategic audit being relatively new is not fully researched.The purpose of the article is to define how important for business strategic audit is. As the role of audit in general and strategic audit in particular is constantly changing it is very important to understand the significance of the strategic audit nowadays.The detailed research of the strategic audit and understanding of its role can be helpful in solving the problems of meeting new needs of audit market players.

About the Author

EKATERINA Trigub
Financial University
Russian Federation


References

1. Маркова В. Д., Кузнецова С. А. Стратегический менеджмент: курс лекций. М.: Инфра-М; Новосибирск: Сибирское соглашение, 1999. 288 с.

2. Гуденица О. В., Шишов Л. В. Стратегический аудит в коммерческих организациях. Ростов н/Д: БУПК, 2008. 148 с.

3. Булыга Р. П. Становление и развитие стратегического аудита // Аудитор. 2014. № 4. С. 10-17.

4. Алексеева И. В. Развитие терминологической базы в области стратегического аудита // Учет и статистика. 2010. № 20. С. 70-75.

5. Булыга Р. П. Аудит бизнеса как стратегическое направление развития аудиторской деятельности // Аудитор. 2013. № 8. С. 36-43.


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For citations:


Trigub E. THE ROLE OF STRATEGIC AUDIT IN BUSINESS. Accounting. Analysis. Auditing. 2016;(1):122-125. (In Russ.) https://doi.org/10.26794/2408-9303-2016--1-122-125

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