DEFINITION OF OBJECTS TO BE SCANNED AS PART OF A RISK- ORIENTED APPROACH TO AUDIT
Journal: AUDITOR
№ 17
, 2014
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Vyatka State Agrotechnological University
(Department of Accounting and Finance, Assistant Professor)
Kirov, Kirov, Russian Federation
Kirov, Kirov, Russian Federation
Type:
Article
Pages:
from 59
to 62
Status:
Published
Received:
14.08.2015
Accepted:
14.08.2015
Published:
14.08.2015
Language:
Russian
Keywords:
risk-oriented audit, object inspection, segment, cyclical approach, auditor, the risk of material misstatement, accounting (financial) reports
Abstract (English):
The article describes one of the methods estimate the risk of material misstatement for the auditor, based on the choice of target cycles as objects of verification of accounting and control of the enterprise. The proposed innovations will allow the head of internal audit to identify the most significant factors that affect key performance indicators of the company and to minimize labor costs of internal auditors conducting inspections at the planning stage.
The article describes one of the methods estimate the risk of material misstatement for the auditor, based on the choice of target cycles as objects of verification of accounting and control of the enterprise. The proposed innovations will allow the head of internal audit to identify the most significant factors that affect key performance indicators of the company and to minimize labor costs of internal auditors conducting inspections at the planning stage.
Keywords:
risk-oriented audit, object inspection, segment, cyclical approach, auditor, the risk of material misstatement, accounting (financial) reports
risk-oriented audit, object inspection, segment, cyclical approach, auditor, the risk of material misstatement, accounting (financial) reports
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