Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness"
International Journal of Economic Behavior and Organization
Volume 7, Issue 1, March 2019, Pages: 1-6
Received: Dec. 19, 2018; Accepted: Jan. 14, 2019; Published: Jan. 30, 2019
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Authors
Liudmila Filobokova, Department of Innovative Entrepreneurship, Moscow, Russia
Zalina Israilova, Department of Accounting and Auditing, Chechen State University Grozny, The Chechen Republic, Russia
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Abstract
Audit activity has a multi-subject field, uses interdisciplinary methodology, which complicates the scientific interpretation and application of such categories as – "competitiveness", "quality", "efficiency" and this circumstance predetermined the purpose of the study, in which the author, using the existing theoretical and methodological base, develops definitions of these categories and informal methodological approaches to their assessment (calculation and measurement), considered in the relationship and dependence. Understanding the essence of the basic categories and qualitative and quantitative assessment are of scientific and applied interest from the audit community around the world.
Keywords
Audit Activity, Competitiveness, Quality, Efficiency, Methodological Approaches to Evaluation
To cite this article
Liudmila Filobokova, Zalina Israilova, Audit Activity in Modern Conditions: The Nature of the Relationship Between the Categories "Quality", "Efficiency", "Competitiveness", International Journal of Economic Behavior and Organization. Vol. 7, No. 1, 2019, pp. 1-6. doi: 10.11648/j.ijebo.20190701.11
Copyright
Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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