Borys Pohrishchuk, Prof. DSc. Econ. (b.pogrishchuk@wunu.edu.ua)
Director of the Vinnytsia Education and Research Institute of Economics of West Ukrainian National University, Ukraine
Inna Sysoieva, PhD in Economics, Associate Professor (i.sysoyeva@wunu.edu.ua)
Department of Economics, Accounting and Taxation, Vinnytsia Educational and Research Institute of Economics of West Ukrainian National University, Ukraine
Oksana Balaziuk, PhD in Economics, Associate Professor (o.balazyuk@wunu.edu.ua)
Department of Economics, Accounting and Taxation, Vinnytsia Educational and Scientific Research of Economics of West Ukrainian National University, Ukraine
Oleg Pohrishchuk, PhD in Economics, Associate Professor (o.pohrischuk@wunu.edu.ua)
Department of Economics, Accounting and Taxation, Vinnytsia Educational and Research Institute of Economics of West Ukrainian National University, Ukraine
Abstract
The degree of risk is influenced by the following factors: knowledge of accounting by an auditor; general conceptual approach to the audit; changes in the regulatory system; level computerization; internal control system in the object of audit; frequency of change of managers upper and middle level and, as a consequence, their bad knowledge of the existing management system; evaluation of the obtained results and their completeness.
Experts are inclined to believe that the quality of external control largely depends on the professionalism, experience and objectivity of external controllers.The opinion of experts is based on numerous cases of unprofessional, biased attitude of some executives of audit, tax and other bodies to the management and employees of audit legal entities.
Keywords: audit, control, audit risk, management, accounting information, fraud.
JEL Classification: М40, M41, Q01.
