文章基本信息

标题：Assessment of Audit Reports of Healthcare Organizations in the Republic of Kazakhstan for Compliance with International Standards during Auditing Process
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作者：Arman Bekturova ; Nadezhda Zubar ; Lyazzat Sembiyeva 等
期刊名称：Academy of Strategic Management Journal
印刷版ISSN：1544-1458
出版年度：2022
卷号：21
期号：3
页码：1-13
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The article considers the application of International Financial Reporting and Auditing Standards in the analysis of financial indicators and activities of healthcare organizations. Authors pay particular attention to a comparative analysis on compliance of domestic audit practices with international audit standards; also identify weaknesses of audit reports. In addition, the article analyzes the capabilities of the current information system “Financial Reporting Depository” (hereinafter – FRD) and other platforms in assessing the activities of audit subjects for compliance with the methodology of international auditing standards.
关键词：International Standards on Auditing (ISA);Standards of Supreme Audit Institutions (ISSAI);Financial Reporting Depository;Internal Audit Services;Audit Subjects (Audit Bodies);Healthcare Organizations