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Special Features of Auditing in the Application of Separate Stages of the Bankruptcy Procedure in the Russian Federation

Tatyana V. Balabanova, Marina V. Vladyka, Oxana V. Vaganova, Svetlana N. Tsiguleva and Svetlana A. Kucheryavenko
Page: 1629-1633 | Received 21 Sep 2022, Published online: 21 Sep 2022

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Abstract

This research raises the questions of organizational and methodical nature in respect of the audit of the organisation-bankrupt, together with those determined by the basic definition, the approaches on the ratio of insolvency, bankruptcy. The proven need for audit organizations that are at various stages of the bankruptcy procedure, provides the features in the implementation of the audit in the planning, the collection of evidence, generalization of the results, generated main areas used by the auditor.

How to cite this article:

Tatyana V. Balabanova, Marina V. Vladyka, Oxana V. Vaganova, Svetlana N. Tsiguleva and Svetlana A. Kucheryavenko. Special Features of Auditing in the Application of Separate Stages of the Bankruptcy Procedure in the Russian Federation.
DOI: https://doi.org/10.36478/ibm.2015.1629.1633
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2015.1629.1633