Issues №2 (February)
XLIV International Scientific and Practical Conference "Actual problems of modern science" 10/30/2019 (Joint conference with the International Scientific Centre)

XLIIІ International Scientific and Practical Conference "Actual problems of modern science" 08/29/2019 (Joint conference with the International Scientific Centre)

XLIIІ International Scientific and Practical Conference "Actual problems of modern science" 07/30/2019 (Joint conference with the International Scientific Centre)

XLII International Scientific and Practical Conference "Actual problems of modern science" 06/27/2019 (Joint conference with the International Scientific Centre)

XLI International Scientific and Practical Conference "Actual problems of modern science" 05/30/2019 (Joint conference with the International Scientific Centre)

XL International Scientific and Practical Conference "Actual problems of modern science" 03/28/2019 (Joint conference with the International Scientific Centre)

ISPC "Digital transformation and innovation in economics, law, government, science and educational processes", March 18-21, 2019

XXXIX International Scientific and Practical Conference "Actual problems of modern science" 02/27/2019 (Joint conference with the International Scientific Centre)

XIII International scientific and practical conference «Scientific Debate: the Issues of Economy and Finance», 01/31/2019 (Joint conference with the Financial and Economic Scientific Union)

XXXVIII International Scientific and Practical Conference "Actual problems of modern science" 01/30/2019 (Joint conference with the International Scientific Centre)

XXXVII International scientific and practical conference «Actual problems of modern science», 12/28/2018 (Joint conference with the International Scientific Centre)

XXXVI International scientific and practical conference «Actual problems of modern science», 11/29/2018 (Joint conference with the International Scientific Centre)

XIII International scientific and practical conference «Actual problems of Economics and Finance», 10/31/2018 (Joint conference with the Financial and Economic Scientific Union)

XXXV International scientific and practical conference «Actual problems of modern science», 10/30/2018 (Joint conference with the International Scientific Centre)

XXXIV International scientific and practical conference «Actual problems of modern science», 09/28/2018 (Joint conference with the International Scientific Centre)

ХXXIII International scientific and practical conference «Actual problems of modern science», 08/30/2018 (Joint conference with the International Scientific Centre)

ХXXII International scientific and practical conference «Actual problems of modern science», 07/31/2018 (Joint conference with the International Scientific Centre)

XIІ International scientific and practical conference «Actual problems of Economics and Finance», 07/31/2018 (Joint conference with the Financial and Economic Scientific Union)

ХXXI International scientific and practical conference «Actual problems of modern science», 06/29/2018 (Joint conference with the International Scientific Centre)

XІ International scientific-practical conference «Global Issues of Economy and Finance», 31.05.2018 (Joint conference with the Financial and Economic Scientific Union)

ХXX International scientific and practical conference «Actual problems of modern science», 05/30/2018 (Joint conference with the International Scientific Centre)

ХXIX International scientific and practical conference «Actual problems of modern science», 04/30/2018 (Joint conference with the International Scientific Centre)

ХXVIІI International scientific and practical conference «Actual problems of modern science», 03/29/2018 (Joint conference with the International Scientific Centre)

ІІІ ISPC «Economics, Finance and Management in the XXI Century: Analysis of Trends and Development Prospects», March 19-22, 2018 (Joint conference with the Financial and Economic Scientific Union)

X International scientific and practical conference «The global problems of economy and finance», 02/28/2018 (Joint conference with the Financial and Economic Scientific Union)

ХXVІI International scientific and practical conference «Actual problems of modern science», 02/27/2018 (Joint conference with the International Scientific Centre)

ХXVI International scientific and practical conference «Actual problems of modern science», 01/30/2018 (Joint conference with the International Scientific Centre)

XІІ International scientific and practical conference «Scientific debate: the issue of Economy and Finance», 12/29/2017 (Joint conference with the Financial and Economic Scientific Union)

ХXV International scientific and practical conference «Actual problems of modern science», 12/28/2017 (Joint conference with the International Scientific Centre)

ХXIV International scientific and practical conference «Actual problems of modern science», 11/29/2017 (Joint conference with the International Scientific Centre)

XІ International scientific and practical conference «Actual problems of Economics and Finance», 10/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XІ International scientific and practical conference «Scientific debate: the issue of Economy and Finance», 09/29/2017 (Joint conference with the Financial and Economic Scientific Union)

ХXIІІ International scientific and practical conference «Actual problems of modern science», 09/28/2017 (Joint conference with the International Scientific Centre)

X International scientific-practical conference "Actual problems of Economics and Finance", 07/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XXII International scientific and practical conference «Actual problems of modern science», 07/28/2017 (Joint conference with the International Scientific Centre)

XXI International scientific and practical conference «Actual problems of modern science», 06/29/2017 (Joint conference with the International Scientific Centre)

IX International scientific and practical conference «The global problems of economy and finance», 05/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XX International scientific and practical conference «Actual problems of modern science», 05/30/2017 (Joint conference with the International Scientific Centre)

"Trends in the development of national economies: economic and legal dimension" 18-19.05.2017 (Joint conference with the Financial and Economic Scientific Council)

XIX International scientific and practical conference «Actual problems of modern science», 04/27/2017 (Joint conference with the International Scientific Centre)

IX International scientific-practical conference "Scientific debate: the issue of economy and financ", 03/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XVIII International scientific and practical conference «Actual problems of modern science», 03/30/2017 (Joint conference with the International Scientific Centre)

ISPC «Economics, Finance and Management in the XXI Century: Analysis of Trends and Development Prospects», March 20–23, 2017 (Joint conference with the Financial and Economic Scientific Union)

VIII International scientific-practical conference "The global problems of economy and finance", 02/27/2017 (Joint conference with the Financial and Economic Scientific Union)

XVII International scientific and practical conference «Actual problems of modern science», 02/27/2017 (Joint conference with the International Scientific Centre)

VIII International scientific and practical conference "Actual problems of economy and finance", 01/31/2017 (Joint conference with the Financial and Economic Scientific Union)

XVI International scientific and practical conference «Actual problems of modern science», 01/30/2017 (Joint conference with the International Scientific Centre)

XV International scientific and practical conference «Actual problems of modern science», 12/28/2016 (Joint conference with the International Scientific Centre)

VIII International scientific-practical conference "Scientific debate: the issue of economy and financ", 28.12.2016 (Joint conference with the Financial and Economic Scientific Union)

VII International scientific-practical conference "The global problems of economy and finance", 30.11.2016 (Joint conference with the Financial and Economic Scientific Union)

XIV International scientific and practical conference «Actual problems of modern science», 11/29/2016 (Joint conference with the International Scientific Centre)

VII International scientific and practical conference "Actual problems of economy and finance", 10/31/2016 (Joint conference with the Financial and Economic Scientific Union)

XIІI International scientific and practical conference «Actual problems of modern science», 10/28/2016 (Joint conference with the International Scientific Centre)

VII International scientific and practical conference «Scientific debate: the issue of economy and finance», 09/30/2016 (Joint conference with the Financial and Economic Scientific Union)

XII International scientific and practical conference «Actual problems of modern science», 09/29/2016 (Joint conference with the International Scientific Centre)

XІ International scientific-practical conference "Actual problems of modern science", 08/30/2016 (Joint conference with the International Scientific Centre)

ІV International scientific-practical conference "Economics and Management in the XXI century: analysis of trends and prospe", 29.07.2016

X International scientific-practical conference "Actual problems of modern science", 07/28/2016 (Joint conference with the International Scientific Centre)

VІ International Scientific-Practical Conference "Actual problems of Economy and Finance", 30.06.2016 (Joint conference with the Financial and Economic Scientific Union)

IX International scientific-practical conference "Actual problems of modern science", 06/29/2016 (Joint conference with the International Scientific Centre)

VI International scientific-practical conference "Scientific debate: the issue of economy and finance", 31.05.2016 (Joint conference with the Financial and Economic Scientific Union)

VIII International scientific-practical conference "Actual problems of modern science", 05/30/2016 (Joint conference with the International Scientific Centre)

V International scientific-practical conference "The global problems of economy and finance", 29.04.2016 (Joint conference with the Financial and Economic Scientific Union)

VII International scientific-practical conference "Actual problems of modern science", 04/28/2016 (Joint conference with the International Scientific Centre)

VI International scientific-practical conference "Actual problems of modern science", 03/31/2016 (Joint conference with the International Scientific Centre)

ІІ International scientific-practical conference "Economics and Management in the XXI century: analysis of trends and prospe", 30.03.2016

V International Scientific-Practical Conference "Actual problems of Economy and Finance", 21-24.03.2016 (Joint conference with the Financial and Economic Scientific Union)

V International scientific-practical conference "Scientific debate: the issue of economy and finance", 26.06.2016 (Joint conference with the Financial and Economic Scientific Union)

II International Scientific and Practical Conference “Scientific Debate: Actual Problems of Medicine” 02/20/2016 (Joint conference with International Scientific Centre)

IV International scientific-practical conference "Actual problems of modern science", 12/29/2015 (Joint conference with the International Scientific Centre)

IV International scientific-practical conference "The global problems of economy and finance", 28.12.2015 (Joint conference with the Financial and Economic Scientific Union)

IV International scientific-practical conference "Actual problems of economy and finance", 30.11.2015 (Joint conference with the Financial and Economic Scientific Union)

IV International scientific-practical conference "Scientific debate: the issue of economy and finance", 29.10.2015 (Joint conference with the Financial and Economic Scientific Union)

International scientific and practical conference “Scientific debate: actual problems of medicine” 10/28/2015 (Joint conference with International Scientific Centre)

III International scientific-practical conference "The global problems of economy and finance," 9/30/2015 (Joint conference with the Financial and Economic Scientific Union)

III International scientific-practical conference "Actual problems of economy and finance," 8/31/2015 (Joint Conference with the Financial and Economic Scientific Union

"The scientific debate: the issue of Economy and Finance", 30.06.2015 (Joint conference with Financial and Economic Scientific Union)

Actual problems of modern science, 06/29/2015 (joint conference with the International Scientific Centre)

Global problems of the economy and finances, 28.05.2015 (Joint conference with Financial and Economic Scientific Union)

Actual problems of the economy and finances, 29.04.2015 (Joint conference with Financial and Economic Scientific Union)

Scientific debate: the issue of Economy and Finance, 03/31/2015 (Joint Conference on Financial and Economic scientific board)

Actual problems of the modern science, 27.03.2015 (Joint conference with International Scientific Center)

Global problems economic and finance, 27.02.2015 (Joint conference with the financial and economic research council)



Summary: Aspects of identification of factors that affect risk of the audit of  financial information and its elements are researched in the article. We identified the following groups of factors: the circumstances which are determined by the content and nature of the financial information that have to be investigated by the auditor; circumstances which are determined by the behavior the persons responsible for the formation of the information provided for the auditor verification; circumstances which are determined by the measures carried out by the auditor during the execution of relevant tasks. It is determined that the identification by users of financial information the content of information and its sources (reports, forecasts, etc.) leads to unjustified disregard for the impact of the formation of the forms on the performance characteristics of data included in them, and risks related with such impact. As a result, users of financial information may reach false conclusions about the possibilities of its application in the context of achieving the goals. During the evaluation of the audit risk it is necessary to take account a number of characteristics of the behavior of people who are responsible in the process of formation of the financial information.

The results of the research provide grounds to conclude that the need to identify the factors that affect the risk of audit of financial information. Determination of the factors that are defined by the content and nature of financial information, by the behavior of responsible persons during its formation and by activities performed by the auditor gives an opportunity to take into account the best possible list of circumstances that directly or indirectly may affect the possibility and expression by auditor inadequate results of its work.

Key words: audit risk, financial information, the conduct of responsible persons, professional judgment, audit procedures, the audit process.


Branch of science: Legal science
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