AUDIT RISK MANAGEMENT AND ITS AFFECT ON THE AUDIT OF THE FINANCIAL STATEMENT Author: LEVAN SABAURI
| Published: 2018-06-25
| Pages: 215-220
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.
A COMPREHENSIVE APPROACH, AN AUDIT RISK, RELIABILITY, REPORTING, ASSESSMENT,
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