ON METHODOLOGY OF THE AUDITOR’S RISK ASSESSMENT
Journal: AUDITOR
№ 21
, 2014
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
Type:
Article
Pages:
from 18
to 23
Status:
Published
Received:
25.09.2014
Accepted:
25.09.2014
Published:
25.09.2014
Language:
Russian
Abstract (English):
The article treats the classifications and methodologies of risk assessment during of financial statement auditing. Author gives comprehensive analysis of different methods used for identifying and assessing auditing risks including fraud risk. The article also analyzes some inconsistencies in classification of auditing risks in the international standards on auditing and audit standards of RF.
The article treats the classifications and methodologies of risk assessment during of financial statement auditing. Author gives comprehensive analysis of different methods used for identifying and assessing auditing risks including fraud risk. The article also analyzes some inconsistencies in classification of auditing risks in the international standards on auditing and audit standards of RF.
1. Federal´nye standarty auditorskoy deyatel´nosti i federal´nye pravila (standarty) auditorskoy deyatel´nosti. - www.minfin.ru.
2. Massarygina V.F. Finansovaya informatsiya v usloviyakh reform: uchet, otchetnost´, audit. - M. : Finansy i kredit, 2005. - 234 s.
3. Proekt TASIS «Osushchestvlenie reformy audita v Rossiyskoy Federatsii». Iyun´ 2006. «Sbornik tipovykh auditorskikh rabochikh dokumentov dlya provedeniya audita» Uchet otsenka riskov. - www.minfin.ru.
4. Guide to Using International Standards on Auditing in the Audits of Small and Medium-Sized Entities. Vol. 2. - www.ifac.org.
5. Handbook of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements. 2012. - www.ifac.org.
