Особливості оцінки ризиків аудиту нафтогазовидобувних підприємств

Abstract

The modern oriented on a risk approach in methodology of audit means the estimation of problem spheres of activity of enterprise and determination of public accountant risk. Special actuality the problem of estimation of risks in an audit has got in the conditions of economic crisis, when probability of economic confusions of enterprises increased and public interest to activity of oil and gas industry of Ukrainian economy grew highly. The requirements of IАS of 315 "Understanding of management subject and his environment, estimation of substantial curvatures risks" are analyzed. The further development has been got by the modern ways in the estimation of auditing risks. The peculiarities of oil and gas Ukrainian enterprises are indicated and their influence on the risks of public accountant verification is appraised. On research results the basic scientific suggestions in relation to the improvement of methodical approaches of calculation of auditing risks are set forth and new table forms for the audit of oil and gas enterprises are offered .