COMPONENTS OF AUDIT RISK ASSESSMENT, USING METHODS BASED ON PROBABILITY THEORY

S. A. Kamenetzky and Yu. Yu. Cochin

Russian Journal of Industrial Economics, 2015, issue 4

Abstract: The article focuses on the mathematical evaluation of audit risk arising during audits. The authors propose a mathematical method for quantitative assessment of components of audit risk, based on the method of "main body". In the course of presenting an example of the method in practice.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:411

DOI: 10.17073/2072-1633-2011-4-115-117

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