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Home / Journals / Auditor / Volume 5 Issue 4 / Identifi cation and Classifi cation of Risks in the Activities of Audit Firms As a Basis of Methodology for Practical Application of the Risk-Based Approach to External Control
Identifi cation and Classifi cation of Risks in the Activities of Audit Firms As a Basis of Methodology for Practical Application of the Risk-Based Approach to External Control
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IDENTIFI CATION AND CLASSIFI CATION OF RISKS IN THE ACTIVITIES OF AUDIT FIRMS AS A BASIS OF METHODOLOGY FOR PRACTICAL APPLICATION OF THE RISK-BASED APPROACH TO EXTERNAL CONTROL
Fomina Diana 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit, Postgraduate Student)
from 01.01.2016 to 01.01.2019
Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5cb5a270a14680.96680564
Pages:
from 25 to 34
Status:
Published
Received:
11.02.2019
Accepted:
16.04.2019
Published:
13.05.2019
Subject area:
UDC 33
UDC 65
CSCSTI 06.35
Russian Classification of Professions by Education 38.02.01
Russian Library and Bibliographic Classification 65
Russian Library and Bibliographic Classification 6505
Russian Trade and Bibliographic Classification 775
Language:
Russian, English
Keywords:
audit, external quality control, risk-based approach, quality control of audit fi rms, audit quality control methodology.
Abstract and keywords
Abstract (English):
Th e article reveals the problem of the lack of practical implementation of approaches to the external quality control of audit fi rms based on an analysis of potential risks. Th e research identifi ed the factors shaping the risk area of audit activities. A methodology for scoring risks of auditing activities is proposed, the use of which will allow the selection of a control strategy and approaches to an eff ective response to emerging risks.

Keywords:
audit, external quality control, risk-based approach, quality control of audit fi rms, audit quality control methodology.
References

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2. Organizaciya i osuschestvlenie ekonomicheskim sub'ektom vnutrennego kontrolya sovershaemyh faktov hozyaystvennoy zhizni, vedeniya buhgalterskogo ucheta i sostavleniya buhgalterskoy (finansovoy) otchetnosti [Elektronnyy resurs]: informaciya Minfina Rossii ot 25.12.2013 № PZ-11/2013. - URL: http://base.garant.ru/70551270. (data obrascheniya: 05.02.2019).

3. Upravlenie riskami organizacii. Integraciya so strategiey i effektivnost'yu deyatel'nosti: mezhdunarodnyy standart COSO ERM.

4. Avdiyskiy V.I., Bezdenezhnyh V.M., Kataeva E.G. Upravlenie riskami kak klyuchevoy element obespecheniya realizacii risk-orientirovannogo podhoda v deyatel'nosti hozyaystvuyuschih sub'ektah // Ekonomika. Nalogi. Pravo. - 2017. - №. 6. - S. 6-15. EDN: https://elibrary.ru/QINJAX

5. Lipuncova A.V. Teoretiko-pravovye aspekty perehoda na risk-orientirovannyy podhod v kontrol'no-nadzornoy deyatel'nosti gosudarstva // Uchenye zapiski Tambovskogo otdeleniya RoSMU. - 2018. - № 9. - S. 130- 133. EDN: https://elibrary.ru/YRUROX

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