Online ISSN: 2515-8260

Keywords : audit

The application of auditing internal standards for strengthen positions in the accounting outsourcing services market

Oksana Skotarenko; Elena Gugnina; Olga Zadyora; Evgeniya Muhina; Luiza Moldashbayeva; Tatyana Egorushkina

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 2, Pages 809-813

The practice application of internal auditing standards makes it possible not only to reduce the labor input while conducting audits, increase the level of control over the work of auditors, but also to obtain additional advantages in the market of audit services. In this study's boundaries was found that when choosing an audit firm to receive its accounting outsourcing services, firms primarily focus not on advertising in the media, but on the business partners' advice. To conquer new market positions, audit companies have first of all to strive to improve the quality of services, provided to their clients. This can be achieved by introducing new and improving existing internal standards for auditing.

What Drive Auditor to Switch from Manual to Audit Software

Bambang Leo Handoko, Ang Swat Lin Lindawati; Mazlina Mustapha

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 8, Pages 104-112

Industry 4.0 changed every aspect of work environment, no exception is also a job in the auditing field. Audit work that previously used the manual method inevitably has to change to computerized using software. The rapid and dynamic development of technology requires auditor to keep up to date with the latest technological developments. The purpose of this research is to analyse how information technology intervene competence and effort to auditor performance. This research uses quantitative research methods. Sources of data are obtained from primary data and secondary data. The primary data is obtaining from questionnaire. The secondary data is obtaining from previous studies and become the reference in making this research. The results of this research indicates that performance expectancy, effort expectancy, social influence each has significant effect on behavioural intention, facilitating condition indeed has significant effect to use behaviour, but behavioural intention has no significant effect on use behaviour.

Methods Of External Quality Control Of Audits

Utegenova Sarbinaz Turdımuratovna

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 7, Pages 733-739

The article deals with the development of science-based proposals and recommendations to identify problems in the organization of auditing organizations in the country in the context of modernization of the economy and to identify promising areas for its development.The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associationsand audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the nature of audit quality control and those interested in the quality of audits.