Since 2014
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
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| Creator |
Ilkhamov, Shavkat; Tashkent state University of Economic
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| Subject |
Accounting, accounting records, arithmetic checking, audit risk, financial control, internal control, system control
M4 |
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| 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.
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| Publisher |
CBU, o.p.s.
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| Contributor |
—
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| Date |
2011-04-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article Inquiry |
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| Format |
application/pdf
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| Identifier |
https://ojs.journals.cz/index.php/EJBE/article/view/98
10.12955/ejbe.v2i0.98 |
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| Source |
European Journal of Business and Economics; Vol 2 (2011)
1804-9699 10.12955/ejbe.v2i0 |
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| Language |
eng
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| Relation |
https://ojs.journals.cz/index.php/EJBE/article/view/98/103
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| Rights |
Copyright (c) 2011 Shavkat Ilkhamov
https://creativecommons.org/licenses/by/3.0/ |
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