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Business and Auditing Risk Assessment During Shipping Company Costs Audit

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  • Yuliya Ostapenko

    ()
    (Kyiv National Economic University named after Vadym Hetman)

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    Abstract

    Risk as an economic category and business activity element is inherent to any information system including the accounting system. That is why during the audit of costs as one of the most significant aspects of company business activity, the auditor must pay close attention to determining and assessment of risk significance common for reporting system. The Article covers the risks which may occur during audit of shipping companies' costs and analysis of approaches to their significance rate assessment. Risk classification for shipping companies business has been proposed, places and reasons for their occurrence have been defined. Main factors affecting the risks volume have been highlighted. Audit risks general structure has been developed for audit of shipping company activity costs, its main components and relationship among them have been outlined. An attempt has been made to define principle directions of auditor's actions during audit risk assessment in water transport companies.

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    File URL: http://www.afj.org.ua/pdf/93-ocinka-rizikiv-biznesu-ta-auditorskogo-riziku-v-procesi-perevirki-vitrat-sudnoplavnih-kompaniy.pdf
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    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 3 (September)
    Pages: 99-106

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    Handle: RePEc:iaf:journl:y:2013:i:3:p:99-106

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    Related research

    Keywords: risk; uncertainty; auditor's risk; risk assessment; cost audit; water transport companies;

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