Authors : Tatyana V. Balabanova, Marina V. Vladyka, Oxana V. Vaganova, Svetlana N. Tsiguleva and Svetlana A. Kucheryavenko
Abstract: This research raises the questions of organizational and methodical nature in respect of the audit of the organisation-bankrupt, together with those determined by the basic definition, the approaches on the ratio of insolvency, bankruptcy. The proven need for audit organizations that are at various stages of the bankruptcy procedure, provides the features in the implementation of the audit in the planning, the collection of evidence, generalization of the results, generated main areas used by the auditor.
Tatyana V. Balabanova, Marina V. Vladyka, Oxana V. Vaganova, Svetlana N. Tsiguleva and Svetlana A. Kucheryavenko, 2015. Special Features of Auditing in the Application of Separate Stages of the Bankruptcy Procedure in the Russian Federation. International Business Management, 9: 1629-1633.