CORPORATE FINANCIAL CULTURE AUDIT
Journal: AUDITOR
Volume 6 № 12
, 2020
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Lomonosov Moscow State University
(Department of State and Municipal Finance, Professor)
Type:
Article
Pages:
from 18
to 26
Status:
Published
Received:
31.12.2020
Accepted:
31.12.2020
Published:
31.12.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
audit, technology economy, organizational culture, the concept of financial culture, methodology for assessing fi nancial culture
Abstract (English):
The article deals with the issues of improving audit activities in the conditions of the technological stage of economic development. Special attention is paid to the concept and methodology of assessing the level of fi nancial culture as an object of audit, and the main criteria for assessing the level of fi nancial culture of an organization are revealed.
The article deals with the issues of improving audit activities in the conditions of the technological stage of economic development. Special attention is paid to the concept and methodology of assessing the level of fi nancial culture as an object of audit, and the main criteria for assessing the level of fi nancial culture of an organization are revealed.
Keywords:
audit, technology economy, organizational culture, the concept of financial culture, methodology for assessing fi nancial culture
audit, technology economy, organizational culture, the concept of financial culture, methodology for assessing fi nancial culture
1. Federal'nyy zakon "Ob auditorskoy deyatel'nosti" ot 30.12.2008 N 307-FZ (poslednyaya redakciya).
2. Alekseev A.A. «Korporativnaya kul'tura predprinimatel'stva». - SPb: Izdatel'stvo «SPbGU», 2004.
3. Bodrunov S.D. Obschaya teoriya noonomiki. / Uchebnik / - M.: Kul'turnaya revolyuciya, 2019.
4. Gorshkov A. V. «Delovaya kul'tura predprinimatelya». - Chelyabinsk: izdatel'stvo Chelyabinskogo gosudarstvennogo universiteta, 2003 god.
5. Groshev I. V. «Organizacionnaya kul'tura». - M.: izdatel'stvo «YuNITI-Dana» 2004 god.
6. Chto takoe cifrovaya ekonomika - opisanie termina. Polucheno 16 avgusta 2020 goda iz https://prostocoin.com/finance/digital-economy.
