оценка рисков значительных искажений финансовой отчетности
English translation: assessing risks of material misstatements in financial statements
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| 08:35 May 29, 2008 |
| Russian to English translations [PRO] Bus/Financial - Finance (general) / Audit reports | |||||||
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|  Selected response from: Clue Russian Federation Local time: 20:13 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 5 +3 | assessing risks of material misstatements in financial statements |
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| 4 | risk assessment of a material misstatement in financial statements |
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Answers
19 mins confidence: 
peer agreement (net): +3
peer agreement (net): +3assessing risks of material misstatements in financial statements Explanation: - -------------------------------------------------- Note added at 22 mins (2008-05-29 08:57:39 GMT) -------------------------------------------------- ...assessing the risks of material misstatement of the financial statements and. responding to those risks throughout the audit. http://www.frc.org.uk/images/uploaded/documents/ACFAA6.pdf -------------------------------------------------- Note added at 22 mins (2008-05-29 08:58:17 GMT) -------------------------------------------------- The auditor will exercise his or her judgment to assess the risk that material misstatement has occurred in the financial statements due to fraud. http://www.accountingtechnician.co.uk/atonline/learning_zone... |
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