Moscow, Russian Federation
The article considers the problems associated with the definition and assessment of audit risks in modern conditions, the classification of risks in order to select participants in foreign economic activities for the conduct of state audit, the stages of the risk management system, as well as response measures, which, in the author’s opinion, should provide prevention, minimization and elimination of risks.
audit risk, risk management system, customs audit, foreign economic activity.
В настоящее время внешнеэкономическая деятельность является неотъемлемой частью экономики стран Евразийского экономического союза (ЕАЭС) и развивается по двум основным направлениям:
экспорт и импорт.
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