Methodological aspects of evaluation of risk in audit
Journal Title: Економічний аналіз - Year 2018, Vol 28, Issue 1
Abstract
Audit is always accompanied by an appropriate audit risk. There is currently no practical way to reduce it to zero. Domestic and foreign experts point out that audit risk belongs to one of the fundamental and complex categories of audit, and its identification and evaluation are considered the key elements of the audit process. Audit risk by its nature implies uncertainty, so its assessment may not be ideal. Any method of risk assessment aims to maximize the approach to the real result, but does not allow avoiding errors.
Authors and Affiliations
Roman Kulyk, Yuliya Novak
Елементи організації мережевої інформаційної системи управлінського обліку
Вступ. У статті висвітлено питання формування механізму організації мережевої інформаційної системи управлінського обліку. Мета. Метою дослідження є обґрунтування методики інтеграції інформаційних потоків управлінськ...
Formation of investment resources for innovative development of economy
Introduction. In order to improve the competitiveness of economy of Ukraine, it is necessary to complete a complex modernization, which requires structural change of the economy, reconstruction and launch of modern produ...
Mechanism of financing energy effective measures in conditions of sustainable development of society
The article offers a brief analysis of the mechanism of financial provision of energy saving measures. Particular attention is paid to the financing mechanism of projects, which relate to energy efficiency using credit r...
Directions of use of payment card as innovation of payment of transport organizations services
It is carried out the analysis of the share of cash outside the banks in the money supply in Ukraine within 2013-2017 and the integral indicator of the level of the shadow economy in Ukraine for 2010-2017. The dynamics o...
Experience and strategic directions of Ukraine's co-operation with the International exchange fund
Introduction. The article deals with theoretical and practical views on the peculiarities of the activities of the International Monetary Fund, in particular the provision of loans to developing countries. The domestic e...