ON POSSIBILITY OF USE OF RESULTS OF ACCOUNTING POLICY ANALYSIS FOR AUDIT RISK MANAGEMENT
Abstract
The article stated issues of management of inherent risk of audited body. The article is devoted to description of possibility of use of accounting policy analysis for audit risk management. The influence of accounting policy monitoring at preplanned stage and in the process of risk verification of significant misstatements of accounting is shown. An example of practical implementation of the suggested approach is given.
About the Author
V. P. Kozlov
Siberian State Industrial University
Russian Federation
Ph.D., Associate Professor, Chair of Accounting and Audit
Russian Federation
Ph.D., Associate Professor, Chair of Accounting and Audit
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Review
For citations:
Kozlov V.P. ON POSSIBILITY OF USE OF RESULTS OF ACCOUNTING POLICY ANALYSIS FOR AUDIT RISK MANAGEMENT. Vestnik NSUEM. 2014;(1):86-99. (In Russ.)
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