employee from 01.01.2006 until now
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
student
Rostov-na-Donu, Rostov-on-Don, Russian Federation
UDK 33 Экономика. Экономические науки
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
BBK 6505 Управление экономикой. Экономическая статистика. Учет. Экономический анализ
BISAC BUS001010 Accounting / Financial
The article is devoted to one of the most important audit issues: the assessment of audit risk in the audit. The importance and relevance of studying this problem is that there will always be distortions and errors in financial statements due to the influence of various external and internal factors on both accounting and budget preparation. Special attention is paid to the characteristics of audit risk components, and an overview of approaches to its assessment is given.
Audit, audit , risk assessment, accounting (financial) reporting, internal control
1. Babich, A. M. risk and the audit strategy. Audit risk assessment. [Text]: textbook / a.m. Babich. - M.: 2017. - P. 2.
2. Brusyanin V. E., the Concept of audit risk / / Young scientist. - 2018. - No. 50.
3. Gorelov A. B. Place of audit risk assessment when planning an audit / A. B. Gorelov// Audit.- 2018. - No. 5. - P. 5.
4. Gorshenev V. M. Components of audit risk [Text] /V. M. Gorshenev, A. Novikova / / Audit risk in the Russian Federation. - 2019. - No. 11. - P. 3.
5. Korovina A. B. Inherent risk. Risk of control. Risk of detection. [Text] /A. B. Korovina, E. Novik // Audit in organizations. - 2018. - No. 4. - P. 10.
6. Krasnitsky V. A. Change in the risk of non-detection depending on the assessment of the inherent risk and the risk of controls [Text] /V. A. Krasnitsky / / Audit.- 2018. - No. 7. - P. 7.
7. Letova M. K. Empirical model of risk level [Text] / M. K. Letova. M.: 2016. - p. 9.
8. Melnikova Yu. a. three-Factor multiplicative model: [Text] / Yu. a. Melnikova //Audit risks in the Russian Federation. - M., 2017. No. 9. - P. 10 -11.
9. Mikhailova O. R. Indirect and direct risk model. / O. R. Mikhailova// Audit risks.- 2019. - No. 5. - Pp. 11-12.
10. Nazarenko A. K. Components of audit risk, methods of their assessment and calculation models. / A. K. Nazarenko// Audit in the Russian Federation, 2018, no. 11, Pp. 13-14.
