Audito rizikos vertinimas

Magistro baigiamajame darbe išanalizuotos ir susistemintos įvairių Lietuvos ir užsienio autorių audito rizikos teorinės interpretacijos. Išskirti esminiai audito rizikos sąvokos aspektai, bei suformuluotas audito rizikos apibrėžimas, kuriame yra akcentuojami visi šie aspektai. Atskleista audito rizikos klasifikacija, išskirti jos komponentai bei jų ypatumai. Nustatyta audito rizikos ir reikšmingumo sąveika. Atskleisti audito rizikos ir jos komponentų vertinimo ypatumai. Išanalizuoti įvairūs audito rizikos modeliai, išskirti jų privalumai ir trūkumai, panašumai ir skirtumai. Taikytas empirinis tyrimas, įgalino patikrinti ir pagrįsti teorinėje dalyje suformuluotas prielaidas. Šis tyrimas padėjo nustatyti audito rizikos vertinimo teorijų panaudojimą praktikoje, apibrėžti jų taikymo ribas, taip pat apibūdinti ir išanalizuoti naujus, neanalizuotus reiškinius.

The theoretical interpretations of audit risk of various Lithuanian and foreign authors were analyzed and systemized in master`s work. Essential features of the concept of audit risk issues were distinguished and the definition of audit risk, where all these aspects are emphasized, was formulated. The audit risk classification was disclosed, its components and their features were distinguished. The interaction of audit risk and materiality was defined. The features of assessment of audit risk and its components were disclosed. Various patterns of audit risk models, highlighting their strengths and weaknesses, similarities and differences were analyzed. The applied empirical research enabled to verify and validate the assumptions that were made based on the theoretical part. This study helped to identify the use of theory in the audit risk assessment in practice, to define their scope of usage, as well as to describe and analyze new, not yet analyzed phenomena.