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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Bibliographic Details
Main Author: Berezhniy Yevgeniy B.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2017-12-01
Series:Bìznes Inform
Subjects:
Online Access:http://www.business-inform.net/export_pdf/business-inform-2017-12_0-pages-365_369.pdf