Assessment of Inherent Risk in the Implementation of Certain Types of Audit Activity

Egorova I.

doi:doi:10.12737/article_5d396ab3b6d463.18672918

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ASSESSMENT OF INHERENT RISK IN THE IMPLEMENTATION OF CERTAIN TYPES OF AUDIT ACTIVITY

Journal: AUDITOR Volume 5 № 7 , 2019

Rubrics: THEORY AND PRACTICE OF AUDIT

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Egorova I. ¹

Author and publication information

Authors:

1. Financial University under the Government of the Russian Federation (Department of the Audit and Corporate Reporting, Associate Professor)

Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/article_5d396ab3b6d463.18672918

Pages:

from 3 to 15

Status:

Published

Received:

25.07.2019

Accepted:

07.08.2019

Published:

07.08.2019

Subject area:

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Language:

Russian, English

Keywords:

audit risk, inherent risk, estimated values, financial instruments, reserves for doubtful debts, forecast reporting, correlation and regression analysis, simulation

Abstract and keywords

Abstract (English):
This article is devoted to the assessment of the inherent risk in relation to the estimated values in the audit of financial instruments, the formation of reserves for doubtful debts, as well as in the implementation of other tasks that provide confidence in the verification of forecast financial information. The article discusses the features of the application of the methods of correlation and regression analysis and simulation in the framework of these areas of audit activity.

Keywords:
audit risk, inherent risk, estimated values, financial instruments, reserves for doubtful debts, forecast reporting, correlation and regression analysis, simulation

References

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