The Auditor’s Evaluation of the Enterprise’s Internal Control System when Verifying the Compliance with the Principle of Continuity
The article is aimed at developing a methodical approach to evaluating the internal control of enterprise in the audit of continuity of the activity. The importance of the auditor’s understanding of control measures when evaluating the risk of discontinuation of the activity associated with the appl...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2019-11-01
|
| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | https://www.business-inform.net/export_pdf/business-inform-2019-11_0-pages-270_274.pdf |