风险导向审计外文文献 Revisiting the Application of a Risk-Oriented Audit Approach.pdf

FinTech and RegTech: Possibilities, Threats and Risks of Financial Technologies III Network AML/CFT Institute International Scientific and Research Conference “FinTech and RegTech: Possibilities, Threats and Risks of Financial Technologies” Volume 2018 ConferencePaper RevisitingtheApplicationofaRisk-Oriented AuditApproach 1 2 LeonovP.Y. andVeselovaE.A. 1Аssociate professor of the Department of financial monitoring (№75) NRNU MEPhI, General Director LLC AUDIT-UNIVERSAL, auditor, Candidate of Economic Sciences 2Master of the Department of financial monitoring (№75) NRNU MEPhI, assistant auditor LLC AUDIT-UNIVERSAL Abstract This paper discusses the basic understanding of auditing, implemented using approaches and risk management techniques. It emphasizes that such an approach requires the system consideration at all stages: at the stages of planning, collecting audit evidence and completing the project, including the preparation of an audit opinion. Aside from that, the paper presents audit procedures for all phases of the Corresponding Author: auditwhichisimplementedwithaccountoftherisk-orientedapproach.Theanalytical Leonov P.Y. part and the conclusions drawn at end of the work are based on a large number of p.u.leonov@ literature data Received: 11 December 2017 Acce