ФОРМИРОВАНИЕ КОМПЛЕКСНОГО ПОДХОДА К УПРАВЛЕНИЮ АУДИТОРСКИМ РИСКОМ

FORMATION OF AN INTEGRATED APPROACH TO MANAGEMENT OF AUDITOR RISK

Kozlov Valeriy. P. ^a

Affiliation

a Siberian state industrial university

Copyright ©Kozlov et al. This is an open access article distributed under the terms of the Creative Commons Attribution 4.0. (http://creativecommons.org/licenses/by/4.0/), allowing third parties to copy and redistribute the material in any medium or format and to remix, transform, and build upon the material for any purpose, even commercially, provided the original work is properly cited and states its license.

Abstract

In the article the problems of auditor risk assessment and management at the preplanned and planned audit and also during an audit inspection stage are characterized. The article is devoted to the description of an integrated approach to auditor risk management which allows to regulate auditor risk by influencing all private determinants of the general auditor risk. It is shown that application of an integrated approach to the activity of the Kuzbass auditor companies allowed to achieve essential control risk decrease and audit inspection time reduction. The structural and logical scheme of the integrated approach developed by the author to auditor risk management is submitted.

Keywords

Complex approach, auditor risk, judgment, reliability, reporting, assessment, management, methodology

REFERENCES

MSA 315. Ponimanie biznesa predpriyatiya, ego sredy i ocenka riska suschestvennogo iskazheniya.
Federal'noe pravilo (standart) № 8. Ponimanie deyatel'nosti audiruemogo lica, sredy, v kotoroy ona osuschestvlyaetsya, i ocenka riskov suschestvennogo iskazheniya audiruemoy finansovoy (buhgalterskoy) otchetnosti.
Bychkova, S.M. Audit / S.M. Bychkova, E.Yu. Itygilova; pod red. prof. Ya.V. Sokolova. - M.: Magistr, 2009. - 287 s.
Podol'skiy, V.I. Audit / V.I. Podol'skiy. - M.: YuNITI, 2008. - 655 s.

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