Modeling the management staff behavior by an auditor

The paper considers the problem of modeling management staff behavior by an auditor. need to consider such a is due requirements International Auditing Standards (IAS) regarding audit procedure based on behavioral approach. This approach aimed at learning participants accounting and from view interests motives in accounting. Since central place criminological characteristics fraud way it committed, IAS recommend for auditor assess vulnerability relevant aspects financial reporting related possible ways its committing even stage planning. And using method analogy predict behavior, thus determine procedures areas evidence collection. require maintain understanding entity environment during audit. point A1 315 emphasizes that gaining permanent dynamic process gathering, updating analyzing information forms system criteria within which plans performs professional judgment entire Any planning process, including audit, consists forecasting functions. In preparing plan's specific measures, predicts models his actions statements form versions. Based results inspection, makes conclusion reliability reporting, completeness compliance with legislation. research, final part scheme proposed.