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https://irek.ase.md:443/xmlui/handle/123456789/2842
Title: | Place of the risk assessment procedure in the audit process in Ukraine |
Authors: | Hevlych, Larysa |
Keywords: | risk assessment audit internal control system material misstatement fraud |
Issue Date: | Apr-2023 |
Publisher: | ASEM |
Abstract: | The main concept of audit is assessment of audit risk. In our opinion, the entire audit should be considered as a process of continuous and systematic risk assessment. System approach methods were used, comparison, analysis and synthesis, generalization for the formation of algorithms of the auditor's actions regarding the detection of fraud risks and evaluation of the client's internal control system. For practical application, directions for the auditor's understanding of the client's business, development of an audit strategy, detection of events indicating the risk of material misstatements, sources of misstatements, and conditions creating an environment for fraud are proposed. CZU: [657.922:330.131.7]:657.6(477); JEL: M42, C 13, D 81; DOI: https://doi.org/10.53486/isca2023.25 |
Description: | HEVLYCH, Larysa. Place of the risk assessment procedure in the audit process in Ukraine. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 205-212. ISBN 978-9975-167-00-0 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2842 |
ISBN: | 978-9975-167-00-0 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2023_pag 205-212.pdf | 676.18 kB | Adobe PDF | View/Open |
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