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THE RELATIONSHIP OF THE EVALUATION OF ACCOUNTING CONTROL PROCEDURES AND THE RISKS OF MATERIAL MISSTATEMENT OF THE FINANCIAL STATEMENTS IN THE AUDIT
Abstract
The article discusses the necessity for and direction to improve evaluation of accounting and control procedures of the facts of business units economic activities in auditing. Authors definition of the concept of accounting and control procedures is given in the article. The constituent elements of the system of accounting and control procedures are defined. The indicators of the elements evaluation are systematized in terms of the accounting and control procedures system elements. A technique of accounting and control procedures evaluation taking into account the impact of the identified accounting (financial) misstatements for use in auditing is developed.
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