Auditor Auditor Аудитор 1998-0701 40301 10.12737/1998-0701-2020-27-32 Теория и практика аудита THEORY AND PRACTICE OF AUDIT Теория и практика аудита Behavioral Characteristics of the Audited Organization Management As Determinants of the Risk of Material Misstatement of Financial Statements Поведенческие характеристики руководства аудируемой организации как детерминанты риска фальсификации финансовой отчетности Арженовский Сергей Валентинович Arzhenovskiy Sergey Valentinovich sarzhenov@gmail.com

доктор экономических наук;

doctor of economic sciences;

 Бахтеев Андрей Владимирович Bahteev Andrey Vladimirovich

кандидат экономических наук;

candidate of economic sciences;

 Синявская Татьяна Геннадьевна Sinyavskaya Tat'yana Gennad'evna

кандидат экономических наук;

candidate of economic sciences;

 Ростовский государственный экономический университет Rostov State University of Economics Ростовский государственный экономический университет Россия Rostov State University Russian Federation Ростовский государственный экономический университет Россия Rostov State University Russian Federation 6 12 27 32 https://naukaru.ru/en/nauka/article/40301/view

Предложена авторская методология оценки склонности к риску существенного искажения финансовой отчетности вследствие недобросовестных действий составителей отчетности аудируемой организации на основе двух поведенческих характеристик − толерантности к нарушениям законодательства и патологического монетарного типа личности. На основе специфицированной эконометрической двумерной пробит-модели выполнены расчеты на эмпирических данных проведенного авторами опроса сотрудников аудируемых компаний. Использование результатов в рабочей аудиторской документации на этапе предварительного планирования аудита позволит оценить вероятность склонности руководства организации к экономическому риску.

Th e author’s methodology for assessing the propensity to the risk of material misstatement of fi nancial statements due to fraudulent actions by those charged with preparation of the fi nancial statement of the audited organization is proposed on the basis of two behavioral characteristics − tolerance to violations of legislation and pathological monetary personality type. On the basis of a specifi ed econometric bivariate probit model, calculations are made on empirical data from a survey of employees of the audited companies conducted by the authors. Using the results in the working audit documentation at the stage of preliminary planning of the audit will assess the likelihood of the propensity of the organization’s management to economic risk.

 риск существенного искажения; недобросовестные действия; двумерная пробит-модель; аудит; толерантность к нарушениям; патологически монетарный тип личности the risk of material misstatement fraud bivariate probit model audit tolerance to violations pathologically monetary personality type

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