Введение
Риск неправильного отчета
Audit risk (also referred to as residual risk) as per ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is composed of:
Inherent risk (IR), the risk involved in the nature of business or transaction. Example, transactions involving exchange of cash may have higher IR than transactions involving settlement by cheques. The term inherent risk may have other definitions in other contexts. ;
Control risk (CR), the risk that a misstatement may not be prevented or detected and corrected due to weakness in the entity's internal control mechanism. Example, control risk assessment may be higher in an entity where separation of duties is not well defined; and
Detection risk (DR), the probability that the auditing procedures may fail to detect existence of a material error or fraud. Detection risk may be due to sampling error or non sampling error. Audit risk can be calculated as:
AR = IR × CR × DR
Риск аудита (также именуемый остаточным риском) согласно МСА 200 – это риск того, что аудитор выразит неподходящее мнение, когда финансовая отчетность содержит существенные искажения. Этот риск состоит из:
Audit risk (also referred to as residual risk) as per ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is composed of:
Inherent risk (IR), the risk involved in the nature of business or transaction. Example, transactions involving exchange of cash may have higher IR than transactions involving settlement by cheques. The term inherent risk may have other definitions in other contexts. ;
Control risk (CR), the risk that a misstatement may not be prevented or detected and corrected due to weakness in the entity's internal control mechanism. Example, control risk assessment may be higher in an entity where separation of duties is not well defined; and
Detection risk (DR), the probability that the auditing procedures may fail to detect existence of a material error or fraud. Detection risk may be due to sampling error or non sampling error. Audit risk can be calculated as:
AR = IR × CR × DR
Внутреннего риска (IR) – риск, присущий характеру бизнеса или операции. Например, операции, связанные с обменом наличных средств, могут иметь более высокий IR, чем операции, осуществляемые посредством чеков. Термин "внутренний риск" может иметь иные определения в других контекстах;
Audit risk (also referred to as residual risk) as per ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is composed of:
Inherent risk (IR), the risk involved in the nature of business or transaction. Example, transactions involving exchange of cash may have higher IR than transactions involving settlement by cheques. The term inherent risk may have other definitions in other contexts. ;
Control risk (CR), the risk that a misstatement may not be prevented or detected and corrected due to weakness in the entity's internal control mechanism. Example, control risk assessment may be higher in an entity where separation of duties is not well defined; and
Detection risk (DR), the probability that the auditing procedures may fail to detect existence of a material error or fraud. Detection risk may be due to sampling error or non sampling error. Audit risk can be calculated as:
AR = IR × CR × DR
Риска контроля (CR) – риск того, что искажение не будет предотвращено, выявлено или исправлено из-за недостатков в системе внутреннего контроля организации. Например, оценка риска контроля может быть выше в организации, где нечетко определено разделение обязанностей; и
Audit risk (also referred to as residual risk) as per ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is composed of:
Inherent risk (IR), the risk involved in the nature of business or transaction. Example, transactions involving exchange of cash may have higher IR than transactions involving settlement by cheques. The term inherent risk may have other definitions in other contexts. ;
Control risk (CR), the risk that a misstatement may not be prevented or detected and corrected due to weakness in the entity's internal control mechanism. Example, control risk assessment may be higher in an entity where separation of duties is not well defined; and
Detection risk (DR), the probability that the auditing procedures may fail to detect existence of a material error or fraud. Detection risk may be due to sampling error or non sampling error. Audit risk can be calculated as:
AR = IR × CR × DR
Риска обнаружения (DR) – вероятность того, что процедуры аудита не выявят существенную ошибку или мошенничество. Риск обнаружения может быть обусловлен ошибкой выборки или невыборочной ошибкой. Риск аудита можно рассчитать следующим образом:
Audit risk (also referred to as residual risk) as per ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is composed of:
Inherent risk (IR), the risk involved in the nature of business or transaction. Example, transactions involving exchange of cash may have higher IR than transactions involving settlement by cheques. The term inherent risk may have other definitions in other contexts. ;
Control risk (CR), the risk that a misstatement may not be prevented or detected and corrected due to weakness in the entity's internal control mechanism. Example, control risk assessment may be higher in an entity where separation of duties is not well defined; and
Detection risk (DR), the probability that the auditing procedures may fail to detect existence of a material error or fraud. Detection risk may be due to sampling error or non sampling error. Audit risk can be calculated as:
AR = IR × CR × DR
AR = IR × CR × DR
Audit risk (also referred to as residual risk) as per ISA 200 refers to the risk that the auditor expresses an inappropriate opinion when the financial statements are materiality misstated. This risk is composed of:
Inherent risk (IR), the risk involved in the nature of business or transaction. Example, transactions involving exchange of cash may have higher IR than transactions involving settlement by cheques. The term inherent risk may have other definitions in other contexts. ;
Control risk (CR), the risk that a misstatement may not be prevented or detected and corrected due to weakness in the entity's internal control mechanism. Example, control risk assessment may be higher in an entity where separation of duties is not well defined; and
Detection risk (DR), the probability that the auditing procedures may fail to detect existence of a material error or fraud. Detection risk may be due to sampling error or non sampling error. Audit risk can be calculated as:
AR = IR × CR × DR
Ссылки, не связанные с линией
Шривастава Р. П. и Шафер Г. Р. (1992) "Формула функции доверия для аудиторского риска" Обзор: Accounting Review, том 67, № 2, с. 249–283, для теории доказательств, применяемой к оценке аудиторского риска. Lesage (1999) "Evaluation du risque d'audit : proposition d'un modèle linguistique" Обзор: Comptabilite, Controle, Audit, том 5, № 2, сентябрь 1999, с. 107–126, для нечеткого аудиторского риска. Фендри Харрат и др. (2005) "Logique floue appliquee a l'inference du risque inhérent en audit financier" Обзор: RNTI: Revue des Nouvelles Technologies de l'Information, № RNTI E 5, (извлечение знаний: состояние и перспективы), ноябрь 2005, с. 37–49, Cepadues editions, для нечеткого внутреннего аудиторского риска.