Efficiency audit in the conditions of bankruptcy proceedings

Sholban Lyubov' Khertekovna

Authors: Sholban Lyubov' Khertekovna
Postgraduate Student, Department of Information and Analytical Support and Accounting
Russia, Novosibirsk State University of Economics and Management "NINH"
lyuba.sholban@yandex.ru
Abstract: 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.
Keywords: audit, bankruptcy, accounting, bankruptcy (insolvency) law, inventory, bankruptcy estate, creditors, register of creditors ' claims.

Categories of article:

Business Administration

Measurement model of the behavior of the Russian and Chinese consumers in the context of the process of making purchasing decisions: cross-cultural dimension

Order portfolio formation at metallurgical enterprises in cases of product exporting

Analytical tools of inventory management

Recognition of financial results venturers in accounting

Technologization management: review of scientific literature and author’s view

Suggested citation: Sholban Lyubov' Khertekovna
Efficiency audit in the conditions of bankruptcy proceedings// Modern Management Technology. ISSN 2226-9339. – #1 (88). Art. # 8805. Date issued: 2019-04-30 . Available at: https://sovman.ru/en/article/8805/

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