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.
| Identifer | oai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2006~D_20060531_105749-30492 |
| Date | 31 May 2006 |
| Creators | Baranauskienė, Elona |
| Contributors | Mackevičius, Jonas, Karpavičius, Henrikas, Šimaitytė, Giedrė, Lileikienė, Angelė, Norkuvienė, Auksė, Šileika, Algis, Tamašauskienė, Zita, Siauliai University |
| Publisher | Lithuanian Academic Libraries Network (LABT), Siauliai University |
| Source Sets | Lithuanian ETD submission system |
| Language | Lithuanian |
| Detected Language | English |
| Type | Master thesis |
| Format | application/pdf |
| Source | http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060531_105749-30492 |
| Rights | Unrestricted |
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