Audito rizikos veiksnių vertinimas
EVALUATION OF AUDIT RISK FACTORS
Author(s): Jonas MackevičiusSubject(s): Economy
Published by: Vytauto Didžiojo Universitetas
Keywords: audito rizika; įgimta rizika; kontrolės rizika; neaptikimo rizika; klaida ir apgaulė audit risk; inherent risk; control risk; detection risk; errors and fraud.
Summary/Abstract: References towards the Lithuanian national audit standards related with the audit risk or the factors, which influence it. The paper presents. The methods of evaluation of the inherent, control and detection risk are considered. The factors, which influence the audit risk, are investigated according to the two most important features, i.e. according to dependability from the auditor and according to the types of the audit risk.
Journal: Organizacijų vadyba: sisteminiai tyrimai
- Issue Year: 2005
- Issue No: 33
- Page Range: 111-124
- Page Count: 14
- Language: Lithuanian
