Concept of the audit which is based on risk and factors is not always of saw violations of an audit inspection

Abstract

In our country needs for services of the qualified auditors especially amplified with transition to the market relations. Now in Kazakhstan about 120 companies rendering services in audit. But also the number of con­ sumers of these services and not only because for some organizations it is obligatory but also because for some enterprises carrying out audit is an urgent need grows. Auditor activity, audit is a business activity on inde­ pendent check of accounting and financial (accounting) statements of the organizations and individual entrepreneurs. As main objective of audit it is necessary to consider expression of opinion on reliability of financial (accounting) statements of the audited faces and compliance of an order of their accounting to the legislation of the Republic of Kazakhstan. When an inspection the audit which is based on risk can selectively be carried out, proceeding from operating conditions of the enterprise (finding of critical points of work). Having directed work to areas with the highest risk, it is possible to reduce time for check of areas with the smallest risk.