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Կառավարչական աուդիտ ; համապատասխանության աուդիտ ; ֆինանսական հաշվետվությունների աուդիտ

Authors:

Abstract

Сущность управленческого аудита в основном совпадает с финансовым аудитом и отличие лишь в обьекте проверки. Поэтому управленческий аудит осуществляется именно на основе тех принципов, стандартов и форм проверок, которые используются при финансовом аудите. The essence and the meaning of the management audit is basically the same as in case of financial audit and the only difference is in the object of inspection. Therefore, management audit is carried out on the basis of those principles, standards, and forms of control, which are used in the financial audit.
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TYPES AND METHODS OF MANAGEMENT AUDIT. DIFFERENCES BETWEEN FINANCIAL
AUDIT AND MANAGEMENT AUDIT
ANNA ASHOT BAYADYAN, Ph.D. in Economics, Associate Professor
Chair of Managerial Accounting and Auditing
Armenian State University of Economics
Abstract
The essence and the meaning of the management audit is basically the same as in case of financial audit and the only
difference is in the object of inspection. Therefore, management audit is carried out on the basis of those principles, standards, and
forms of control, which are used in the financial audit. Management audit is based on the methodology of the situational approach
to the system of the management of the organization. The specifics of a particular direction and the method of operational
analysis are mainly determined by the nature and character of the subject of the audit.
Keywords: Management audit, compliance audit, financial statements audit, observation, survey, audit trial
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