DURING THE AUDIT CORPORATE RELATIONS

Abstract

Audit process that has resulted in the auditor's opinion expression on this object (guarantee) reliability is developed. Preliminary stage for an audit possibility is the presence of auditing standards and the standards, criteria and indicators for their subject and object auditing. Audit process is carried out in the following stages: audit process initiation;  the audit object preliminary examination implementation; audit planning ; audit procedures ; the subject test reliability and effectiveness assessment ; audit results formation; decisions on the audit and advisory services results; supervising the test results execution. The final step after the audit process is the standards (regulations) adjustment governing the audit process , standards , criteria and indicators for their subject and object auditing.