Record Details

Organization Order Of Investigation And Evaluation Of The Inner System Control

European Journal of Business and Economics

View Archive Info
 
 
Field Value
 
Title Organization Order Of Investigation And Evaluation Of The Inner System Control
 
Creator Ilkhamov, Shavkat
 
Subject Accounting
accounting records
arithmetic checking
audit risk
financial control
internal control
system control
M4
 
Description The existence of weaknesses in the internal control system should concern auditors because it provides an indication of risk that a material misstatement in the annual or interim financial statements will not be prevented or detected by the system of internal controls. Therefore, the knowledge of a problem in the internal controls should cause auditors to adjust their risk assessment and/or level of testing. If so, risk-adjusted audit pricing should yield higher audit fees for companies with problems ineffective disclosure controls.
 
Publisher CBU, o.p.s.
 
Date 2011-04-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Inquiry
 
Format application/pdf
 
Identifier https://ojs.journals.cz/index.php/EJBE/article/view/98
10.12955/ejbe.v2i0.98
 
Source European Journal of Business and Economics; Vol 2 (2011)
1804-9699
10.12955/ejbe.v2i0
 
Language eng
 
Relation https://ojs.journals.cz/index.php/EJBE/article/view/98/103
 
Rights Copyright (c) 2011 Shavkat Ilkhamov
https://creativecommons.org/licenses/by/3.0/