Place of the risk assessment procedure in the audit process in Ukraine

Hevlych, Larysa

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dc.contributor.author	Hevlych, Larysa
dc.date.accessioned	2023-09-06T10:10:16Z
dc.date.available	2023-09-06T10:10:16Z
dc.date.issued	2023-04
dc.identifier.isbn	978-9975-167-00-0 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2842
dc.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).	en_US
dc.description.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	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	risk assessment	en_US
dc.subject	audit	en_US
dc.subject	internal control system	en_US
dc.subject	material misstatement	en_US
dc.subject	fraud	en_US
dc.title	Place of the risk assessment procedure in the audit process in Ukraine	en_US
dc.type	Article	en_US