Efficiency audit in the conditions of bankruptcy proceedings
Sholban Lyubov' Khertekovna
Postgraduate Student, Department of Information and Analytical Support and Accounting
Russia, Novosibirsk State University of Economics and Management "NINH"
The article considers the method of efficiency audit in the conditions of bankruptcy proceedings. The article substantiates the need to develop audit procedures performed in the procedure of competitive production of an economic entity, which can significantly improve the quality of the audit. Since the improvement of accounting legislation is particularly relevant, as sixteen years of the bankruptcy (insolvency) Law № 127-FZ of 26.10.2002. it was shown that the solution of accounting difficulties in the bankruptcy of a legal entity requires serious theoretical studies and the development of special approaches to the reflection of business transactions in the accounts, reporting and auditing. The study developed a program of audit at each stage in the competitive production, to the reflection of business transactions in the accounts, reporting and auditing.
audit, bankruptcy, accounting, bankruptcy (insolvency) law, inventory, bankruptcy estate, creditors, register of creditors ' claims.
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