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Огляд Моделей Ризику В Контексті Фінансового Аудиту // Review Of Risk Models In The Context Of Financial Audit

Author

Listed:
  • Khrystauskas, Ch.

    (Каунаський технологічний університет)

  • Staliunene, J. D.

    (Каунаський технологічний університет)

Abstract

Relevant audit problems relating to historical research of audit risks models in carrying out professional activity have been analyzed. The analysis of risks models’ classification in the scientific literature has been carried out as well as the definition of the audit risk has been given due to both internal and external factors. Auditor has been considered to make decisions under ambiguous conditions caused by the inadequate evaluation of these factors. Проаналізовано суттєві проблеми аудиту, які стосуються історичного дослідження моделей аудиторських ризиків у здійснені професійної діяльності. Проаналізовано класифікацію моделей ризиків у науковій літературі, а також надано визначення поняття аудиторського ризику за допомогою внутрішніх та зовнішніх факторів. Визначено, що аудитор приймає рішення за невизначених умов, що спричинені недостатньо точною оцінкою цих ризиків.

Suggested Citation

  • Khrystauskas, Ch. & Staliunene, J. D., 2009. "Огляд Моделей Ризику В Контексті Фінансового Аудиту // Review Of Risk Models In The Context Of Financial Audit," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 15(3).
    • Handle: RePEc:scn:000pbo:66380
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