Методические подходы к оценке рисков средств внутреннего контроля

Risk assessment of internal controls is an important component of the assessment of risks of material misstatement of the financial statements. The authors formed unit risk assessment of internal controls. Module risk assessment of internal controls consists of three blocks: risk factors; the degree of risk; article financial statements and assumptions preparation of financial statements that are affected by the identified risks. On the basis of this module, developed and proposed working papers of the auditor "Risk assessment of internal controls" and "testing of internal controls under the financial statements" Income ". Working papers allow the auditor to assess the risks of material misstatement of the financial statements as at the financial statements as a whole, and at the assertion level of the financial statements. The use of working papers of the auditor provides a high quality inspection and gives you the opportunity to substantiate the findings of the audit quality control.