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.

STARTING POINT: The presence of ADHD symptoms is one of the possible causes of risky behavior. Adolescent risk behaviors bring many challenges that can affect the quality of future life. One of the consequences of risky behavior may be to place a teenager in institutional care. OBJECTIVES: The aim of this diploma thesis is to describe in detail the occurrence of risk behavior in the children's home with the school and then to look into the possible occurrence of symptoms of ADHD. Consequently, we will attempt to characterize the risk behavior of children in institutional care by gender, age and educational program. METHODS: The data were obtained using questionnaire methods, for the presence of the ADHD symptoms the BRIEF questionnaire was used (Gioia et al., 2011). The VRCHA questionnaire the occurrence of risk behavior in adolescents (Dolejš & Skopal, 2015) was used to map the occurrence of risk behavior. The data was also obtained with the study of the documentation, when we worked with existing documents, the subject of the examination was the report of the respondents. RESULTS: The most common risk behavior in children's homes with the school is delinquency and abuse of addictive substances. Risky behavior is more common among girls than among boys in a children's home with a school....