RISK ASSESSMENT IN AUDITING

The article is dedicated to one of the most controversial and debated issues among persons who are engaged in auditing activities at the present stage - the assessment of audit risk while conducting the auditing of financial statements. In the field of auditing, risk can be viewed as the probability...

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Bibliographic Details
Main Authors: IRINA Egorova, SVETLANA Erendzhenova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/78