A Five-Step Risk-Based Model Of It Liability Audit
Keywords:
Liability Audit, Risk-Oriented Audit, Axs 300Abstract
The Article Studies The Methodology For Conducting A Risk-Based Audit Of Obligations In Ict Enterprises. The Author Has Developed A Five-Stage Audit Model Based On Isa 300, 315 And 330: Initial Analysis, Identification Of Risk Areas, Development Of An Audit Strategy, Development Of An Audit Program And Monitoring. The Model Was Tested On The Example Of Uzbektelecom Jsc And Uzbekistan Post Jsc.
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