Home  Journals  International Accounting  26(272) - 2013 July

Features of the calculation of risk during the planning audit

Available online: 9 July 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article the review of techniques of an assessment of auditor risk is given in a stage of planning of check, their merits and demerits are defined. Examples of calculations with application of various techniques are presented. The probabilistic, risk - the focused and expected approaches to a risk assessment are considered. The conclusions are formulated and recommendations on possibility of practical use of considered techniques are made

Keywords: risk-oriented audits, audit risk, pre-planning audit, methods for calculating the audit risk, probability theory, the theory of fuzzy sets, trend analysis

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 5 May 2024

Archive