RISK ASSESSMENT AS A COMPONENT OF AUDIT PROCEDURES FOR PLANNING

Authors

  • В. В. БЛАГОЙ

Abstract

The modern state of the audit planning process in the context of determining and disclosing the nature of audit risks. Revealed the organization and methodology of risk assessment when developing the strategy and tactics of the audit. Arguments on whether the risk assessment with characteristics such as:
"High" , "medium ", " low" , and derived from them - the "maximum ", " below average", " minimal" , etc. In order to formalize the content of the risk assessment is proposed procedure for determining the dependencies between the components of audit risk and its impact on the overall audit risk . Perhaps the use of these procedures in the field of public utilities cities.

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How to Cite

(2013). RISK ASSESSMENT AS A COMPONENT OF AUDIT PROCEDURES FOR PLANNING. Municipal Economy of Cities, (87), 284–290. Retrieved from https://khg.kname.edu.ua/index.php/khg/article/view/1720

Issue

No. 87 (2009): Series: Economic Sciences

Section

статьи

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