Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"

Liudmila Filobokova; Zalina Israilova

doi:doi:10.11648/j.ijebo.20190701.11

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Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"

Liudmila Filobokova, Zalina Israilova

Published in International Journal of Economic Behavior and Organization (Volume 7, Issue 1)

Received: 19 December 2018 Accepted: 14 January 2019 Published: 30 January 2019

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Abstract

Audit activity has a multi-subject field, uses interdisciplinary methodology, which complicates the scientific interpretation and application of such categories as – "competitiveness", "quality", "efficiency" and this circumstance predetermined the purpose of the study, in which the author, using the existing theoretical and methodological base, develops definitions of these categories and informal methodological approaches to their assessment (calculation and measurement), considered in the relationship and dependence. Understanding the essence of the basic categories and qualitative and quantitative assessment are of scientific and applied interest from the audit community around the world.

Published in	International Journal of Economic Behavior and Organization (Volume 7, Issue 1)
DOI	10.11648/j.ijebo.20190701.11
Page(s)	1-6
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2019. Published by Science Publishing Group

Keywords

Audit Activity, Competitiveness, Quality, Efficiency, Methodological Approaches to Evaluation

References

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[2]	Gerasimova, L. N. Professional values and ethics of accountants and auditors. Textbook / L. N. Gerasimov. - Moscow: Yurayt, 2016. - 320 p.
[3]	Grachev, Maria Internal control and audit in the public administration of developed countries: monograph. / Maria Gracheva. - Moscow: LAP Lambert Academic Publishing, 2016. - 116 p.
[4]	Zharylgasov, B. T. Russian and international standards on auditing / V. T. Zharylgasov. - Moscow: KnoRus, 2017. - 400 p.
[5]	Livshits, I. A., methods of assessment and audits in integrated management systems, Ilya Livshits. - Moscow: LAP Lambert Academic Publishing, 2017. - 116 p.
[6]	Losev, N. Mmm. Methodology of internal audit standards / Natalia Loseva. - Moscow: LAP Lambert Academic Publishing, 2017. - 540 p.
[7]	Nitecki, V. V. Financial analysis in the audit. Theory and practice / V. V. Nitecki, A. A. Gavrilov. - M.: Business, 2016. – 256pC.
[8]	Suvorov, S. P. International standards on auditing / S. P. Suvorov, N. In. Poroshina, E. V. Galkina. - Moscow: Infra-M, Forum, 2017. - 320 p.
[9]	Chashin'. Comment to the Federal law "on audit activity". Chashin. - M.: Business and service, 2016. - 192 p.
[10]	Sheshukova, T. G. Audit. Theory and practice of application of international standards: monograph. / T. G. Sheshukova, M. A. Gorodilov. - Moscow: Finance and statistics, 2017. - 184 p.

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APA Style

Liudmila Filobokova, Zalina Israilova. (2019). Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness". International Journal of Economic Behavior and Organization, 7(1), 1-6. https://doi.org/10.11648/j.ijebo.20190701.11

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ACS Style

Liudmila Filobokova; Zalina Israilova. Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness". Int. J. Econ. Behav. Organ. 2019, 7(1), 1-6. doi: 10.11648/j.ijebo.20190701.11

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AMA Style

Liudmila Filobokova, Zalina Israilova. Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness". Int J Econ Behav Organ. 2019;7(1):1-6. doi: 10.11648/j.ijebo.20190701.11

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@article{10.11648/j.ijebo.20190701.11,
  author = {Liudmila Filobokova and Zalina Israilova},
  title = {Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {7},
  number = {1},
  pages = {1-6},
  doi = {10.11648/j.ijebo.20190701.11},
  url = {https://doi.org/10.11648/j.ijebo.20190701.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20190701.11},
  abstract = {Audit activity has a multi-subject field, uses interdisciplinary methodology, which complicates the scientific interpretation and application of such categories as – "competitiveness", "quality", "efficiency" and this circumstance predetermined the purpose of the study, in which the author, using the existing theoretical and methodological base, develops definitions of these categories and informal methodological approaches to their assessment (calculation and measurement), considered in the relationship and dependence. Understanding the essence of the basic categories and qualitative and quantitative assessment are of scientific and applied interest from the audit community around the world.},
 year = {2019}
}

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TY  - JOUR
T1  - Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"
AU  - Liudmila Filobokova
AU  - Zalina Israilova
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Author Information

Liudmila Filobokova

Department of Innovative Entrepreneurship, Moscow, Russia
Zalina Israilova

Department of Accounting and Auditing, Chechen State University Grozny, The Chechen Republic, Russia

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APA Style

Liudmila Filobokova, Zalina Israilova. (2019). Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness". International Journal of Economic Behavior and Organization, 7(1), 1-6. https://doi.org/10.11648/j.ijebo.20190701.11

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ACS Style

Liudmila Filobokova; Zalina Israilova. Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness". Int. J. Econ. Behav. Organ. 2019, 7(1), 1-6. doi: 10.11648/j.ijebo.20190701.11

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AMA Style

Liudmila Filobokova, Zalina Israilova. Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness". Int J Econ Behav Organ. 2019;7(1):1-6. doi: 10.11648/j.ijebo.20190701.11

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@article{10.11648/j.ijebo.20190701.11,
  author = {Liudmila Filobokova and Zalina Israilova},
  title = {Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {7},
  number = {1},
  pages = {1-6},
  doi = {10.11648/j.ijebo.20190701.11},
  url = {https://doi.org/10.11648/j.ijebo.20190701.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20190701.11},
  abstract = {Audit activity has a multi-subject field, uses interdisciplinary methodology, which complicates the scientific interpretation and application of such categories as – "competitiveness", "quality", "efficiency" and this circumstance predetermined the purpose of the study, in which the author, using the existing theoretical and methodological base, develops definitions of these categories and informal methodological approaches to their assessment (calculation and measurement), considered in the relationship and dependence. Understanding the essence of the basic categories and qualitative and quantitative assessment are of scientific and applied interest from the audit community around the world.},
 year = {2019}
}

Copy | Download

TY  - JOUR
T1  - Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"
AU  - Liudmila Filobokova
AU  - Zalina Israilova
Y1  - 2019/01/30
PY  - 2019
N1  - https://doi.org/10.11648/j.ijebo.20190701.11
DO  - 10.11648/j.ijebo.20190701.11
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
SP  - 1
EP  - 6
PB  - Science Publishing Group
SN  - 2328-7616
UR  - https://doi.org/10.11648/j.ijebo.20190701.11
AB  - Audit activity has a multi-subject field, uses interdisciplinary methodology, which complicates the scientific interpretation and application of such categories as – "competitiveness", "quality", "efficiency" and this circumstance predetermined the purpose of the study, in which the author, using the existing theoretical and methodological base, develops definitions of these categories and informal methodological approaches to their assessment (calculation and measurement), considered in the relationship and dependence. Understanding the essence of the basic categories and qualitative and quantitative assessment are of scientific and applied interest from the audit community around the world.
VL  - 7
IS  - 1
ER  -

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