Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
Tham khảo tài liệu 'міжнародний збірник наукових праць. випуск 3', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | MimHapoỜHuủ 3ÕipHUK HayKOBUx npaụ b. BunycK 3 15 y K 657 Staliunene J.D. Khrystauskas Ch. REVIEW OF RISK MODELS IN THE CONTEXT OF FINANCIAL AUDIT Relevant audit problems relating to historical research of audit risks models in carrying out professional activity have been analyzed. The analysis of risks models classification in the scientific literature has been carried out as well as the definition of the audit risk has been given due to both internal and external factors. Auditor has been considered to make decisions under ambiguous conditions caused by the inadequate evaluation of these factors Introduction Relevance of the problem. According to various authors professional service management is the system of both internal and external remedies that create environment for businessmen and employees of audit company where they develop share and use their and other s knowledge to achieve the best results Dawson 2000 Probst Raub Romhardt 2006 . Knowledge capabilities competence experience organization culture informal networks of organizational relations and organization s human capital create conditions of risk management culture in business. Knowledge organization has much better possibilities for successful work in the unpredictable and fast changing environment created by globalization processes Probst Raub Romhardt 2006 . Research done by Western countries authors Dunn J. 1996 Brugman D. Weistelt M. 1992 etc. allow to judge that differences between expectation of auditors clients and information users will remain. Auditors expectation is formed by i National and International audit standards ii national audit regulation iii code of auditors professional conduct iv juridical and normative acts of the Republic of Lithuania that regulate accounting arrangement v theory and practice of audit. In the meanwhile expectation of the society is generally formed by the flow of public information. Due to insufficient information flow it is considered that company influences
