Improving of assessment methodology of the audited organizations performance at the stage of audit planning

Economic Annals-ХХI: Volume 157, Issue 3-4(1), Pages: 115-117

Citation information:
Gurov, V., & Milgunova, I. (2016). Improving of assessment methodology of the audited organizations performance at the stage of audit planning. Economic Annals-XXI, 157(3-4(1)), 115-117. doi: https://doi.org/10.21003/ea.V157-0036

Vladimir Gurov
D.Sc. (Economics),
Professor,
Economics,
Management and Politics Department,
Southwest State University
94, 50 Let Oktyabrya Str., Kursk, 305040, Russia
vgurov46@mail.ru

Irina Milgunova
PhD (Economics),
Associate Professor of the Accounting,
Audit and Analysis Department,
Federal State Budgetary Institution of Higher Education «Southwest State University»
94, 50 Let Oktyabrya Str., Kursk, 305040, Russia
milg_irina@mail.ru

Improving of assessment methodology of the audited organizations performance at the stage of audit planning

Abstract. The authors consider the role of assessment procedure of the performance of an audited organization at the stage of audit planning. They have systematized external and internal factors affecting the activities of an audited organization and developed a unique model that includes a separate unit of assessment of investment attractiveness with the help of rating express method of the economic entities ranking.

Keywords: Audit Planning; Going Concern Assumption; Competitiveness; Investment Attractiveness; Performance Assessment

JEL Classification: M49

DOI: https://doi.org/10.21003/ea.V157-0036

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Received 8.12.2015