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Features of Audit of Factoring Companies in the Context of Macroeconomic Instability


Roman Semenikhin
(about the author)

Semenikhin Roman Borisovich – Postgraduate Student, Chair of Accounting, Analysis and Audit, Moscow State University of Economics, Statistics and Informatics (MESI), Odintsovo

Published in:
Russian Journal of Entrepreneurship
– № 8-1 / August, 2010



Keywords: auditing procedures, factoring, factoring risk, method of audit, principle of activity continuity of activity


Citation:
Roman Semenikhin (2010). Features of Audit of Factoring Companies in the Context of Macroeconomic Instability. Russian Journal of Entrepreneurship, 11(8), 132-136. — url: http://bgscience.ru/com/lib/2269


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Abstract:

The article considers special features of the factoring activity and identifies its specific risks. On the basis of the study, audit procedures are suggested, including those aimed at reaffirming the principle of continuity of the factoring company activity.







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