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

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
[1] All about quality. Foreign experience. Issue 54. Kano's theory of attractive quality. ISO 14064 standards for greenhouse gases. - M.: NTK Trek, 2017. - 341 p.
[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.
Cite This Article
  • 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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    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.
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Author Information
  • Department of Innovative Entrepreneurship, Moscow, Russia

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

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