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International Accounting

28(274) - 2013 July

Audit risk and sufficiency of evidence

Vol. 16, Iss. 28, JULY 2013

Available online: 28 July 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification:

Maksimova G.V. Doctor of Economics, Professor, the Department of Accounting and Audit, the Baikal State University of Economics and Law
buh_ut@isea.ru

Yakimova V.A. Graduate Student, the Department of Finance, the Amur State University
vilena_yakimova@mail.ru

In the article provisions of the international standards of audit concerning the conceptual concepts "risk" and "sufficiency of proofs" are analyzed, their similarity and distinction are estimated, areas of potential rapprochement are defined. Descriptive and mathematical factorial models of interrelation of auditor risk and sufficiency of proofs are offered.

Keywords: audit risk, sufficiency and appropriateness of audit evidence, assessment of audit evidence, concept of reasonable assurance, professional skepticism

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

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Vol. 27, Iss. 4

April 2024