ქართ | Eng

ISSN 2449-2396 (ბეჭდური) | E ISSN 2449-2612 (ონლაინ)

AUDIT RISK MANAGEMENT AND ITS AFFECT ON THE AUDIT OF THE FINANCIAL STATEMENT

Author: LEVAN SABAURI | Published: 2018-06-25 | Pages: 215-220

Full Text

Abstract

The paper describes the problems concerning assess-    to manage it by influencing all its determinants and the way ment of the audit risk and its management on the initial plan-    the audit firms apply it for the sake of time-saving in the meaning and further stages of audit. It also deals with a compre-    surement of the control risk. We also developed the audit risk hensive approach to the audit risk, which makes it possible    management logic chart.
 


Keywords

A COMPREHENSIVE APPROACH, AN AUDIT RISK, RELIABILITY, REPORTING, ASSESSMENT, MANAGEMENT, METHODOLOGY


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