Methodological – organizational aspects of the effective interaction between the auditor and the client during the audit

Abstract

On the basis of existing practice of audit– consulting activity analysis
organization for the improvements purpose, author’s methodological
– organizational recommendations of audit quality are developed. The
bases for conducting qualitative audit are: planning factors, preliminary
decision of key questions and mutual professionalism. Essential significance
for audit plays: mutual understanding, trust, and also normal working
mutual relations between auditors and clients. Audit business is a part
of economy’s financial sector, therefore it is a common situation at which
its methodological components are crossed with other financial types of
activities and can bear generalizing character as audit business functions
under single market laws. Therefore, mentioned methodology can be partly
applicable for a number of related financial and economic specialties.