In the present master’s work, there is formulated the topic of evaluation of risk of audit. , there are analysed and systematised the theoretical and practical aspects of evaluation of risks of audit of various Lithuanian and foreign authors. There are provided methodologies of inborn, control and indetection risk evaluation, factors, influencing these risks, there are analysed the most recent sources of literature designated to types of audit risks and their evaluation matters. There is performed analysis of national and international audit standards associated with risks of audit and their evaluation. Considering theoretical aspects of evaluation of risk of audit, there were applied the following methods: analysis of studies of Lithuanian and foreign authors, as well as normative documents, comparison of information, specification and generalisation. On the grounds of sample of particular company, there were evaluated risks of audit using evaluation model, suggested by the author. Making research, there was applied a survey of employees, analysis of results and their synthesis. There is confirmed the hypothesis of research, formulated by the author, that systemic and consistent evaluation of inborn, control and indetection risks decreases general risk of audit and helps to reveal errors and frauds.

SANTRAUKA Verslas ir jo plėtra yra susijusi su didesne ar mažesne rizika. Kiekviena įmonė užsiimdama veikla siekia gauti pelną, o tuo pačiu susiduria ir su verslo rizika. Rizikos sąlygomis kiekviena įmonė gali negauti laukiamų pajamų ir patirti išlaidų. Todėl būtina tinkamai įvertinti verslo riziką, su kuria susiduria verslininkas ir pritaikyti jos mažinimo būdus, kad rizika kuo mažiau paveiktų finansinę įmonės būklę. Šio darbo tyrimo objektas yra Lietuvos baldų įmonės. Yra analizuojama verslo rizika baldų įmonėse ir jos mažinimo būdai. Šio darbo uždaviniai yra: 1. Išnagrinėti verslo rizikos sampratą bei reikšmę. 2. Išnagrinėti verslo rizikos veiksnius. 3. Išskirti verslo rizikos rūšis pagal įvairius klasifikavimo būdus. 4. Išskirti verslo rizikos mažinimo būdus. 5. Įvertinti verslo riziką Lietuvos baldų įmonėse. 6. Įvertinti veiksnius, labiausiai įtakojančius verslo riziką baldų įmonėse. 7. Nustatyti verslo rizikos mažinimo būdus baldų įmonėse. Atliktas tyrimas parodė, kad didesnioji dalis apklausos dalyvių verslo riziką sieja su pavojais ir nuostoliais. Taip pat atliktas tyrimas parodė, kad Lietuvos baldų įmonės nėra labai linkusios rizikuoti, jos renkasi mažiau rizikingas situacijas. O susidūrusios su rizika baldų įmonės dažnai atsisako per nelyg rizikingo projekto ar dalį rizikos perduoda kitiems. Atliktas tyrimas parodė, kad populiariausias rizikos mažinimo būdas tarp baldų įmonių yra išankstinis bai avansinis prekių apmokėjimas. Šio darbo apimtis yra 59 lapai... [toliau žr. visą tekstą] / SUMMARY Business and its development are concerned with bigger or smaller risk. Each company try to get a benefit and herewith clash with business‘s risk. In risk conditions each company can get no expected revenue and have expense. So, it is necessary to evaluate rightly business’s risk, with which clash businessman and apply its decrease ways, that risk as possible less influences company’s financial condition. Object of this work investigation is Lithuania’s furniture companies. It is analyzing business risk in furniture companies and its decrease ways. Tasks of this work are: 1. Inspect risk’s of business conception and mean. 2. Inspect risk’s of business factors. 3. Secrete risk’s of business types by various classification types. 4. Secrete risk’s of business decrease ways. 5. Appraise business risk in Lithuania’s furniture companies. 6. Appraise factors, most influence business risk in furniture companies. 7. Ascertain business risk’s decrease ways in furniture companies. Accomplished investigation has showed, that bigger part survey’s participants business risk relate with dangers and damages. Accomplished investigation has showed too, that Lithuania’s furniture companies isn’t very mined to risk, they choose less risky situation. Clashed with risk furniture companies often abdicate too risky project, or part of risk transmit for others. Accomplished investigation has showed, that most popular risk decrease way between furniture companies is anticipatory and cash in... [to full text]