MAIN DIRECTIONS FOR IMPROVING ACCOUNTING AND AUDITING BANK LOANS

Аннотация

In auditing practice, there is a risk of not detecting significant misstatements in reporting even with a complete 100% audit of all business transactions. The main opportunity to minimize risk is, first of all, to increase the volume and accuracy of planned audit procedures and the amount of collected audit evidence. One of the promising areas for the development of modern audit technologies is its computerization. KEYWORDS Audit, accounting, audit risk, computerization, information, evidence, modification, automation, credit, bank.