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International Accounting

44(242) - 2012 November

The method of audit risk-management

Vol. 15, Iss. 44, NOVEMBER 2012

Available online: 27 November 2012

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Shvyreva O.I. PhD in Economics, Associate Professor of department "Audit", the Kuban State Agricultural University

Petukh A.V. PhD in Economics, Associate Professor of department "Audit", the Kuban State Agricultural University

In the article the technique of management by auditor risks on the basis of the card of the risks is proved, allowing adequately to plan and modify auditor procedures in reply to the estimated risks of essential distortion of the reporting according to requirements of the Russian and international audit standards.

Keywords: audit risk, risk of material misstatement, risk-management, audit procedures

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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