APPLICATION OF THE METHODS IN CONDUCTING THE AUDIT CUSTOMS INSPECTIONS
Journal: AUDITOR
№ 24
, 2014
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Financial University under the Government of the Russian Federation
(Audit and Corporate Reporting Department, Associate Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 21
to 25
Status:
Published
Received:
25.12.2014
Accepted:
25.12.2014
Published:
25.12.2014
Language:
Russian
Keywords:
auditing methods, audit procedures, audit evidence, audit standards, control environment, internal control system, gathering audit
evidence, the financial statements
Abstract (English):
The article considers the theoretical and practical issues related to the possibility of the use and application of audit during customs inspections after the release of the goods. This article discusses the benefits of applying audit techniques in customs control. The application of audit procedures will improve customs operations, to make them faster, simple, transparent, and less costly.
The article considers the theoretical and practical issues related to the possibility of the use and application of audit during customs inspections after the release of the goods. This article discusses the benefits of applying audit techniques in customs control. The application of audit procedures will improve customs operations, to make them faster, simple, transparent, and less costly.
Keywords:
auditing methods, audit procedures, audit evidence, audit standards, control environment, internal control system, gathering audit evidence, the financial statements
auditing methods, audit procedures, audit evidence, audit standards, control environment, internal control system, gathering audit evidence, the financial statements
