Annotation:

The paper presents essence, types of auditor risk, interrelation of its components. The article considers the reasons of risks presence and solution of the risks found by the auditor while testing computer information systems.

Author: E.L. Starodubtseva
Year of release: 2015
Number of the journal: 2(58)
Heading: Economic sciences
Keywords: auditor risk, inherent risk, risk of control tools, risk of no detection, components of auditor risk.