Advanced Search
MyIDEAS: Login to save this article or follow this journal

Business and Auditing Risk Assessment During Shipping Company Costs Audit


Author Info

  • Yuliya Ostapenko

    (Kyiv National Economic University named after Vadym Hetman)

Registered author(s):


    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    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

    as in new window
    Handle: RePEc:iaf:journl:y:2013:i:3:p:99-106

    Contact details of provider:
    Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Web page:
    More information through EDIRC

    Related research

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

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:3:p:99-106. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.