екологічний аудит, экологический аудит ; Казахстан, Республіка Казахстан, Республика Казахстан
В статье проанализированы основные подходы к развитию аудита в Казахстане, проблемы его становления. На основе полученных результатов разработаны и определены пути совершенствования аудиторской деятельности в условиях рынка.
У статті проаналізовано основні підходи до розвитку аудиту в Казахстані, проблеми його становлення. На основі отриманих результатів розроблені та визначено шляхи вдосконалення аудиторської діяльності в умовах ринку.
Practical problems of modern economic development of the countryare associated with unresolved major theoretical issues in the field of auditing. One of them, in our opinion, is to determine the status of the audit as a form of scientific knowledge. This, in turn, requires a clear definition of the subject of audit,missing not only in domestic but also foreign economic literature. Theoretical study of the content and scope of the audit showed that there are different interpretations of this concept in the countries with developed market economies (US, UK) and the Kazakhstan legislation. Analysis of multiple interpretations and definitions revealed a narrow view of the audit activities in Kazakhstan legislation. In order to improve the efficiency of the audit work is recommended management of large and medium-sized organizations use simulation methods, structural analysis and design based on the Conditional Split of the company business processes, sub-processes, procedures, functions, etc., which, ultimately, will allow Sort already performed the action and determine the need for the implementation of new procedures or functions aimed at improving the quality of the audit. Each audit organization yourself looking for ways to improve the quality of solutions using a variety of techniques, using the experience and creating in-house auditing standards, in particular, for the effective planning of the audit.
