Audit risk

Автор: Perepelitsa V.A.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 4 (20), 2018 года.

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The article describes the types of audit risk, the methods of their evaluation. Individual auditors and audit firms, like other market participants, trying to determine its risks, so, if possible, to minimize them. In case of detection of high-risk, the auditor issues a modified audit opinion.

Risk, auditor, standard, system of internal control

Короткий адрес: https://sciup.org/140282006

IDR: 140282006

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