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«Аудиторский риск» – эволюция взглядов

Authors: Сенчакова Ирина Юрьевна; ФГБОУ ВО «Воронежский государственный аграрный университет им. императора Петра I»; Irina I. Senchakova; FGBOU VO \\"Voronezhskii gosudarstvennyi agrarnyi universitet im. imperatora Petra I\\"; Костева Наталья Николаевна; ФГБОУ ВО «Воронежский государственный аграрный университет им. императора Петра I»; Natalia N. Kosateva; FGBOU VO \\"Voronezhskii gosudarstvennyi agrarnyi universitet im. imperatora Petra I\\";

«Аудиторский риск» – эволюция взглядов

Abstract

В статье рассматривается множество различных определений риска на предмет общих признаков и характеристик, его взаимосвязь с аудиторским риском. На этой базе сформулирован понятийный аппарат аудиторского риска.

Keywords

аудит, международные стандарты аудита, риск существенного искажения отчетности, оценка рисков, аудиторский риск

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green