The Theoretical and Empirical Approaches to the Definition of Audit Risk
The risk category is one of the key factors in planning the audit and assessing its results. The article is aimed at generalizing the theoretical and empirical approaches to the definition of audit risk and methods of its reduction. The structure of audit risk was analyzed and it has been determined...
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Format: | Article |
Language: | English |
Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-12-01
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Series: | Bìznes Inform |
Subjects: | |
Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-12_0-pages-365_369.pdf |