Article,

REQUIREMENTS FOR PLANNING AN AUDIT OF FINANCIAL STATEMENTS

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Journal of Marketing and Emerging Economics, 3 (5): 49-52 (May 2023)

Abstract

The quality of services provided by audit organizations depends on the quality of the structure of the overall plan and audit program. Therefore, the article highlights the importance of the planning process in organizing and conducting an audit. Based on the results of the study, were developed recommendations to improve the audit planning process based on international standards.

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