INTRAFIRM PROCEDURES THE ACCEPTANCE OF THE CLIENT AT THE PREPARATORY STAGE OF THE AUDIT
Journal: AUDITOR
Volume 4 № 1
, 2018
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Vyatka State Agrotechnological University
(Department of Accounting and Finance, Assistant Professor)
Kirov, Kirov, Russian Federation
Kirov, Kirov, Russian Federation
Type:
Article
Pages:
from 11
to 18
Status:
Published
Received:
23.01.2018
Accepted:
01.02.2018
Published:
01.02.2018
Subject area:
65
Language:
Russian, English
Keywords:
audit, audit risk, risk of material misstatement, audit procedures, professional judgment of the auditor, internal control system, means of control.
Abstract (English):
This article proposes the author’s technique of the preparatory stage of the audit on the basis of the determination of the critical points of the economic entity’s activity, revealed at the initial acquaintance with the potential client. The presented set of working documents of the auditor can be used as an appendix to the corresponding internal standard.
This article proposes the author’s technique of the preparatory stage of the audit on the basis of the determination of the critical points of the economic entity’s activity, revealed at the initial acquaintance with the potential client. The presented set of working documents of the auditor can be used as an appendix to the corresponding internal standard.
Keywords:
audit, audit risk, risk of material misstatement, audit procedures, professional judgment of the auditor, internal control system, means of control.
audit, audit risk, risk of material misstatement, audit procedures, professional judgment of the auditor, internal control system, means of control.
Базирующийся на риске современный подход к аудиту акцентирует внимание ученых на значимости предварительной работы аудитора в начале его сотрудничества с потенциальным клиентом.
1. Mezhdunarodnyy standart audita 315 «Vyyavlenie i ocenka riskov suschestvennogo iskazheniya posredstvom izucheniya organizacii i ee okruzheniya»: Prikaz Minfina Rossii № 192n ot 24 oktyabrya 2016 g. [Elektronnyy resurs]. - URL: http://www.consultant.ru/document/cons_doc_LAW_207071/ (data obrascheniya: 27.12.2017)
2. Kopylova E.K. Rol' i soderzhanie predvaritel'nogo planirovaniya auditorskoy proverki // Mezhdunarodnyy buhgalterskiy uchet. - 2012. - № 45 (243). - S. 56-61. EDN: https://elibrary.ru/PIBKFP
