DOCUMENTING THE ASSESSMENT OF THE RISKS OF MATERIAL MISSTATEMENT
Journal: AUDITOR
Volume 3 № 12
, 2017
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Peter the Great Saint-Petersburg Polytechnic University
(Graduate school of industrial economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
Type:
Article
Pages:
from 10
to 18
Status:
Published
Received:
12.12.2017
Accepted:
26.12.2017
Published:
26.12.2017
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
audit, international standards of audit, working documentation, risk of material distortion.
Abstract (English):
Th is article considers the issues of draft ing working documents at assessment of risks of material distortion due to errors or unfair actions at the reporting level as a whole, as well as at the level of transaction types, accounts balance, disclosures. Recommendations for documentation are suggested, based on the requirements of international standards of audit and recommendations of the Council of auditor activity under the Ministry of Finance of Russian Federation.
Th is article considers the issues of draft ing working documents at assessment of risks of material distortion due to errors or unfair actions at the reporting level as a whole, as well as at the level of transaction types, accounts balance, disclosures. Recommendations for documentation are suggested, based on the requirements of international standards of audit and recommendations of the Council of auditor activity under the Ministry of Finance of Russian Federation.
Keywords:
audit, international standards of audit, working documentation, risk of material distortion.
audit, international standards of audit, working documentation, risk of material distortion.
Основные обязанности аудитора по выявлению и оценке рисков существенного искажения финансовой отчетности аудируемого лица определяет МСА 315 «Выявление и оценка рисков существенного искажения посредством изучения организации и ее окружения».
1. Ustinova Ya.I. Perehod k MSA: izmeneniya v praktike dokumentirovaniya audita // Auditor. - 2017. - № 8. - S. 3-14.
2. Kozmenkova S.V., Kemaeva S.A. Audit: problemnye voprosy i puti razvitiya // Mezhdunarodnyy buhgalterskiy uchet. - 2015. - № 2. - S. 46-57.
3. Turischeva T.B. Vnedrenie mezhdunarodnyh standartov audita v Rossii // Auditor. - 2015. - № 12. - S. 12-17.
