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JOURNALS // Problemy Upravleniya // Archive

Probl. Upr., 2006 Issue 5, Pages 48–51 (Mi pu373)

This article is cited in 1 paper

Control in the socio-economic systems

The technues of travelling auditor's risks analysis and evaluation

A. B. Shelkov, V. P. Pelikhov, Yu. M. Gladkov

Institute of Control Sciences, Russian Academy of Sciences

Abstract: The problem of analysis and evaluation of auditor risk is examined for improving the effectiveness and efficiency of field audits. A formalized model of general auditor risk evaluation is developed where the risk is understood as making a wrong resulting judgment.

UDC: 519.8



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