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Organization Order Of Investigation And Evaluation Of The Inner System Control

Author

Listed:
  • Shavkat Ilkhamov

    (Tashkent state University of Economic)

Abstract

The existence of weaknesses in the internal control system should concern auditors because it provides an indication of risk that a material misstatement in the annual or interim financial statements will not be prevented or detected by the system of internal controls. Therefore, the knowledge of a problem in the internal controls should cause auditors to adjust their risk assessment and/or level of testing. If so, risk-adjusted audit pricing should yield higher audit fees for companies with problems ineffective disclosure controls.

Suggested Citation

  • Shavkat Ilkhamov, 2011. "Organization Order Of Investigation And Evaluation Of The Inner System Control," European Journal of Business and Economics, Central Bohemia University, vol. 2(0), pages 33-351:2, September.
    • Handle: RePEc:aad:ejbejj:v:2:y:2011:i:0:p:33-35
    DOI: 10.12955/ejbe.v2i0.98
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    More about this item

    Keywords

    Accountingaccounting records; arithmetic checking; audit risk; financial control; internal control; system control;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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