Abstract:

The risk of significant errors in the financial statements with accounting forecasts is high. For predictions include the use of cannabis. The risk of significant errors is the possibility that the financial statements contain significant errors prior to auditing. Therefore, the auditor can indicate that there is a significant error risk at the level that requires considerable attention in the audit work due to the forecasts. Therefore, the auditor must look at his accounting forecasts with professional doubt. Therefore, the International Audit Standard (UDS) 540, "Control of accounting forecasts and relevant statements, including those that are relevant to the real value", is guided by the auditor. According to the standard, the auditor must use certain methods to recognize his accounting forecasts. First of all, the auditor must identify how the accounting forecasts are made. It is then necessary to assess the risks of significant errors that may occur through accounting forecasts. Finally, with the responses to the assessed significant error risks, the standard has been emphasized on how the auditor can act in the face of specific situations he may encounter. In this study, first information was provided about what the accounting forecasts are according to the financial reporting standards. After that, the UDS 540 accounting forecasts were detailed.

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