Assessment of Inherent Risk in the Implementation of Certain Types of Audit Activity
Abstract and keywords
Abstract (English):
This article is devoted to the assessment of the inherent risk in relation to the estimated values in the audit of financial instruments, the formation of reserves for doubtful debts, as well as in the implementation of other tasks that provide confidence in the verification of forecast financial information. The article discusses the features of the application of the methods of correlation and regression analysis and simulation in the framework of these areas of audit activity.

Keywords:
audit risk, inherent risk, estimated values, financial instruments, reserves for doubtful debts, forecast reporting, correlation and regression analysis, simulation
References

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