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The Use of Data from the Internet Environment in the Audit
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THE USE OF DATA FROM THE INTERNET ENVIRONMENT IN THE AUDIT
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Egorova I. 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of the Audit and Corporate Reporting, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5cde6794126b30.86281111
Pages:
from 14 to 28
Status:
Published
Received:
17.05.2019
Accepted:
05.06.2019
Published:
05.06.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
audit activity, Internet environment, open source data, public information, audit evidence.
Abstract and keywords
Abstract (English):
Th e article is devoted to the possibilities of using the data of the Internet environment in auditing. The features of the use of information posted in open sources on the websites of offi cial organizations in relation to the various stages of the audit: the agreement of the terms of the audit assignment, its planning, the collection of audit evidence, the assessment of the assumption of continuity of activity and the formation of an opinion in the audit report, as well as in relation to the accounting of events aft er the reporting date. Th e article analyzes the features, advantages, disadvantages and reliability of these sources.

Keywords:
audit activity, Internet environment, open source data, public information, audit evidence.
References

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