Economics
/7. Accounting and Auditing
Zvereva Lidiya Ivanovna
Senior Lecturer, Department of Foreign
Languages Faculty of Economics, Peoples’ Friendship University of Russia,
Moscow, Russian Federation
Ekaterina Erokhina
Postgraduate studies,Second year
of study, Peoples’ Friendship University of Russia
Moscow, Russian Federation
The
introduction of quality control review of the audit activities of the term
"defect audit procedures"
The audit
activities and audit procedures may arise "defects of audit
procedures."
The
"Defects of audit procedures" – is an errors fixed or discovered
violations which arising in the implementation of audit and related with audit
procedures.
Quality
Management or Total Quality Management
- the serious aspect of the
management strategy of the enterprise
as a whole is carried out by senior management, which provides resources,
including - human, establish a system of quality management, interacts with the
external environment, determines the policy and the quality of business - plans
and make strategic and operational decisions important for the quality.
To perform
these functions, quality control includes control at all levels in the
organization, as well as all employees of the company. The head of
responsibility for the overall quality control shall be senior management.
Total
quality management or Quality management - those aspects of the overall
management function that determine the quality policy, objectives and
responsibilities and implement them by such means as quality planning, quality
control, quality assurance and quality improvement within the quality system of
the enterprise in whole.
Responsibilities
for quality management lie at all levels of government, but a key role is
played by the top management of the organization. In total quality management
includes all members of the functional organization.
If we talk
about specific term "defects audit procedures" need to refer the
International standard ISO 9000.
The
standard ISO 9000 - it is a series of international standards that describe the
requirements for a quality management system of organizations and enterprises.
Standards
ISO 9000, developed by the Technical Committee 176 (TC 176) of the
International Organization for Standardization. In standards - based theory of total quality management (TQM).
In
the Russian Federation, ISO 9000 was the beginning to create a state standard -
GOST ISO 9000-2011 "Quality Management System".
According
to ISO 9000-2001, the principles of quality management for the successful
management of the organization and it is necessary to direct and manage a
systematic and transparent manner. Success can be achieved by implementing and
maintaining a quality management system designed to continually improve
performance to meet the needs of all stakeholders. Managing an organization
encompasses quality management amongst other management disciplines such as:
-
Discipline
-
Professionalism
- The
efficiency of the employee
- The
actual results.
The term
"Defects audit procedures" occur when the auditor or audit team
collected evidence, but cannot clearly answer the question of whether the
evidence unequivocally reliable and useful or such evidence is unreliable and
should not be taken into account.
According
to R. Montgomery evidence can be as effective and useful as it can answer these
questions. Using evidence-sided or unwisely, it can be the wrong conclusion to
make decisions based on these audit opinions, which is one of the main sources
of "unexpected error" or "defect."
The
reliability of audit procedures - the quality and reliability of the
information, which leads to justify their lack of errors and distortions, and
timely reflection of inaccuracies or errors.
In order
to avoid the "defects audit procedures" and increase the reliability
of the audit should be:
1) To
develop sufficient methodological framework;
2) The
adequacy and completeness of the knowledge of current legislation and auditing
standards;
3) The
ability to correctly interpret the audit evidence;
4) The
accuracy in predicting the outcome of the audit;
5) The
quality of the organization at all levels;
6)
Neutrality and subjectivity as the audit organization management, as well as an
individual member of the audit team;
Compliance
with all of these principles will help to minimize the possibility of errors in
the audit.
Bibliography
1.
Golubeva N.A. synopsis “AUDIT: The verification system of corporate
social reporting”,Moscow, 2012.
2.
Standard ISO 90004:2009, Moscow, 2011.
3.
Standart ISO 9000-2001,
4.
ÃÎÑÒ ÈÑÎ 9000-2011
«Ñèñòåìà ìåíåäæìåíòà êà÷åñòâà », Russian
Federation,2013
5.
Yakimova V.A. the scientific article “Improving the methodological
aspects of the assessment of audit evidence RELIABILITY”, Blagoveshensk, 2013.
6.
Erokhina E.I. thesis " Development of approaches performance
assessment requirements of auditing standards SROA members ", Moscow,
2013.
Ø
http://protect.gost.ru/document.aspx?control=7&baseC=6&page=1&month=9&year=-1&search=&id=179807 - Access Mode -
Federal Agency for Technical Regulation and Metrology
Ø
https://ru.wikipedia.org/wiki/ISO_9000 Access Mode -
Wikipedia, ISO 9000