TY  - JOUR
T1  - Special Features of Auditing in the Application of Separate Stages of the Bankruptcy Procedure in the Russian Federation
AU - Balabanova, Tatyana V. AU - Vladyka, Marina V. AU - Vaganova, Oxana V. AU - Tsiguleva, Svetlana N. AU - Kucheryavenko, Svetlana A. 
JO  - International Business Management
VL  - 9
IS  - 7
SP  - 1629
EP  - 1633
PY  - 2015
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2015.1629.1633
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2015.1629.1633
KW  - Audit
KW  -bankruptcy
KW  -external control
KW  -under bankruptcy
KW  -bankruptcy proceedings
KW  -the settlement agreement
KW  -observation
KW  -insolvency
KW  -the organisation-the debtor
KW  -the financial recovery
AB  - 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.
ER  -