CONCEPTUAL APPROACHES TO APPLICATION OF QUANTITATIVE AND QUALITATIVE METHODS OF ASSESSMENT OF ACCOUNTING AND AUDIT RISKS AMOUNT

Анотація

Introduction. The auditor, when assessing and calculating the level of components of audit risk, often encounters the factors or events. The objective probability of occurrence of these factors or events can not be determined on the basis of statistical observations. Purpose. The article aims to consider the problem of audit risk determination, to indicate the main causes of its occurrence. It is necessary to emphasize the relationship of audit risk and risk to the accounting system and the problems of not only minimizing them, but also transferring users to this information. Quantitative and qualitative methods for determining and assessing audit risk should be analysed. Their advantages and disadvantages must be indicated. Results. For maximum objectivity, it has been proposed to combine quantitative methods for assessing audit risk with qualitative ones on the basis of subjective assessments. A conceptual model for its assessment has been developed in order to carry out the effective audit risk management. His model is based on an optimal combination of quantitative and qualitative methods for evaluating factors that may directly or indirectly influence the size of the audit risk.

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