home Finance Audit - Usach B.F. |
Audit - Usach B.F.
5.4. THE RISK OF AN UNBELIEVER
Rizik neviyavlennya bezosezredno obyazanyanii іz sledaniem nezalozhnih procedures perevirki. Owing to the internal audit of the internal audit system, to interfere with the nature, the lines and the oath of auditor procedures, it is to be auditorized by the auditor in the method of changing the deadline of forgiveness and turning over and bringing the risk to the audit to a pleasant rivulet. Pevnyi Rizik neviyavlennya pomilok існує завжди, навіть if the auditor reevaluated 100% of the bays for the rahunks, all the operations, part of the auditor's reports, the speed of the chant-nyuyuchy (argumentation), nizh pіsumkovy character.
By the method of changing the auditor's curriculum to a prickly peasant, the auditor vrachovuet zbolenі him otsinki vlastovogo riziku і riziku nevіdpіdnostі internal control in vyzachennnі character, linesіv i obyagіv nezalozhnih perevirki procedures. Залежно від цього аудитор планує:
* Testing, referenced to the conversion of disputes;
* Rows of failed procedures;
* Nezaleg nezalezhnyh procedures.
Існує зв'язок між ризиком невиявлення помилок та комбінованим влавим ризиком і ризиком невідповідності внутрирішньогого контроль. Napriklad, yakshcho power rizik and rizik nevidpіdnostі internal control majut znachniy riven, then riven vizyavlennya pomilok mozhe bouti nizkim.
Є very risk control - otsinyuvannya auditor sistemi vnutrishnogo control klієnt z vyznachennya її efektivnosti at zapobіgannі abo vipravlennі pomilok beskommunikasnym oblіkovі і звітності. In addition, the risk of control - the problem of the lack of access to information will not be revealed to the system of internal control unsuccessfully.
Ризик бізнесу - вплив обставин ділової активності клієнта на погіршення фінансового стану клієнта, що do not lie in the auditor's room, i, in the water, the auditor confirms, the financial stability of the bank is over and over. On riven riziku auditorskoe diyalnosti flay vplyv pomolki, sho vinikli from the cause vibirkovogo oblestzhennya great obyagu obliku chi zvitnosti i odnedogo an hour on yogo zdіysnennya.
For znizhennia rivnya riziku auditor slіd дотримумутися principle of representativeness vіdboru danyh for perevirki i prognozuvati vipadkovі pomilki.
Supervised livelihoods
1. Do chomu polyagaet sutnist auditorskogo risiku?
2. What is the power of rizik?
3. Rizik nevіdpovodnost internal control pidpriemstva.
4. Rizik neviyavlennya, yogo sutnist.
Comments
When commenting on, remember that the content and tone of your message can hurt the feelings of real people, show respect and tolerance to your interlocutors even if you do not share their opinion, your behavior in the conditions of freedom of expression and anonymity provided by the Internet, changes Not only virtual, but also the real world. All comments are hidden from the index, spam is controlled.