A system of financial indicators for assessing the risk of material misstatement of accounting information in the context of a continuous online audit

Author:

Kochinev Yury1,Antysheva Elena1,Alpysbayev Kaisar2

Affiliation:

1. Peter the Great St. Petersburg Polytechnic University (SPbPU), Russia

2. Kainar Academy, Republic of Kazakhstan

Funder

Ministry of Science and Higher Education of the Russian Federation

Publisher

ACM

Reference35 articles.

1. Alekseev M.A. , Glinsky V.V. , Serga L.A. , Pyatov M.L. On the assessment of probable misstatements in economic entities ’ reports // Statistics matters. – 2019 . - No. 7. Alekseev M.A., Glinsky V.V., Serga L.A., Pyatov M.L. On the assessment of probable misstatements in economic entities’ reports // Statistics matters. – 2019. - No. 7.

2. Alekseev M.A. , Dudin S.A. The indicator for detecting misstatements in the company's performance // The Bulletin of the Institute of Professional Accountants. - 2017 . - No. 6. Alekseev M.A., Dudin S.A. The indicator for detecting misstatements in the company's performance // The Bulletin of the Institute of Professional Accountants. - 2017. - No. 6.

3. Amzelt A.G. Analytical procedures for expressing the risks of considerable misstatement as a result of fraud // Auditor. - 2013 . - No .12. Amzelt A.G. Analytical procedures for expressing the risks of considerable misstatement as a result of fraud // Auditor. - 2013. - No.12.

4. Brovkina N.D. Remote audit: innovation in communications // Audit and financial analysis No. 6. – 2014 . – PP. 434 – 437. Brovkina N.D. Remote audit: innovation in communications // Audit and financial analysis No. 6. – 2014. – PP. 434 – 437.

5. Mirzoaliev A.A. Remote audit in the digital economy: problems and prospects // Accounting, analysis and audit in the digital economy in the post-Soviet space: innovative development prospects. - Moscow : RUSAINS. - 2018 . - PP. 55-74. Mirzoaliev A.A. Remote audit in the digital economy: problems and prospects // Accounting, analysis and audit in the digital economy in the post-Soviet space: innovative development prospects. - Moscow: RUSAINS. - 2018. - PP. 55-74.

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