COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION
The article views the notion of audit evidences efficiency and proposes the mathematical model based on expert estimations and fuzzy-set theory. The proposed model allows to quantitatively estimate and ground the decision on audit procedures modification when it is necessary to get additional or alt...
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| Format: | Article |
| Language: | English |
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Tatar Educational Center “Taglimat” Ltd.
2013-03-01
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| Series: | Russian Journal of Economics and Law |
| Subjects: | |
| Online Access: | https://www.rusjel.ru/jour/article/view/1097 |
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| _version_ | 1846117199261990912 |
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| author | V. A. Yakimova |
| author_facet | V. A. Yakimova |
| author_sort | V. A. Yakimova |
| collection | DOAJ |
| description | The article views the notion of audit evidences efficiency and proposes the mathematical model based on expert estimations and fuzzy-set theory. The proposed model allows to quantitatively estimate and ground the decision on audit procedures modification when it is necessary to get additional or alternative evidence and change the character volume and temporal frameworks of audit procedures. |
| format | Article |
| id | doaj-art-8688323ecc164a1d88892bcf1dfa9f71 |
| institution | Kabale University |
| issn | 2782-2923 |
| language | English |
| publishDate | 2013-03-01 |
| publisher | Tatar Educational Center “Taglimat” Ltd. |
| record_format | Article |
| series | Russian Journal of Economics and Law |
| spelling | doaj-art-8688323ecc164a1d88892bcf1dfa9f712024-12-18T11:46:56ZengTatar Educational Center “Taglimat” Ltd.Russian Journal of Economics and Law2782-29232013-03-01011651731095COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATIONV. A. Yakimova0Amur State UniversityThe article views the notion of audit evidences efficiency and proposes the mathematical model based on expert estimations and fuzzy-set theory. The proposed model allows to quantitatively estimate and ground the decision on audit procedures modification when it is necessary to get additional or alternative evidence and change the character volume and temporal frameworks of audit procedures.https://www.rusjel.ru/jour/article/view/1097audit evidencesaudit proceduresestimationefficiency of evidencesvaluefuzzy-set theory |
| spellingShingle | V. A. Yakimova COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION Russian Journal of Economics and Law audit evidences audit procedures estimation efficiency of evidences value fuzzy-set theory |
| title | COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION |
| title_full | COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION |
| title_fullStr | COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION |
| title_full_unstemmed | COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION |
| title_short | COMPARATIVE ESTIMATION OF AUDIT EVIDENCES EFFICIENCY WHEN GROUNDING THE DECISION OF AUDITOR PROCEDURES MODIFICATION |
| title_sort | comparative estimation of audit evidences efficiency when grounding the decision of auditor procedures modification |
| topic | audit evidences audit procedures estimation efficiency of evidences value fuzzy-set theory |
| url | https://www.rusjel.ru/jour/article/view/1097 |
| work_keys_str_mv | AT vayakimova comparativeestimationofauditevidencesefficiencywhengroundingthedecisionofauditorproceduresmodification |