ВЛИЯНИЕ НА КОНТРОЛНИЯ РИСК ВЪРХУ ОДИТОРСКИЯ ПОДХОД И ИЗВАДКАТА
IMPACT OF CONTROL RISK ON AUDIT APPROACH AND SAMPLE

Author(s): Silviya Kostova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: audit risk; control risk; audit approach; audit sample
Summary/Abstract: The auditor's judgment on audit sampling and level of risk are important in determining the appropriate audit approach that should be reduced to an acceptably low level ability significant deviations go unnoticed by the auditors. Implementation of appropriate volume tests of controls and substantive procedures would provide greater confidence that express an audit opinion based on a secure base, which includes major items of the financial statements. The high level of confidence reduced to an acceptably low level potential audit risk.

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