Internal control as factor reducing the audit risk

• Main Author: Oleg Stoyan
• Format: Article
• Language: English
• Published: Ukrainian Center for Cultural Studies 2013-08-01
• Series: Cхід
• Subjects: аудиторські перевірки; ризик; аудиторський ризик; аудиторські процедури; внутрішній контроль; система внутрішнього контролю; ризик суттєвих викривлень
• Online Access: http://skhid.kubg.edu.ua/article/view/16365
• ISSN: 1728-9343

In the article the system of internal controls designed to reduce audit risk in carrying out audits disclosed approaches to audit risk in accordance with international auditing standards version 2010. Separate the main stages of the procedures used by auditors in carrying out audits. The ways of improving the process of risk assessment in the audit