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

doi:doi:10.12737/article_5cb5a270a14680.96680564

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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

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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

Journal: AUDITOR Volume 5 № 4 , 2019

Rubrics: THEORY AND PRACTICE OF AUDIT

Fomina Diana ¹

Author and publication information

Authors:

1. Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit, Postgraduate Student)
graduate 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:

UDK 33 Экономика. Экономические науки
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
BBK 65 Экономика. Экономические науки
BBK 6505 Управление экономикой. Экономическая статистика. Учет. Экономический анализ
TBK 775 Бухгалтерский учет. Аудит

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

1. O zaschite prav yuridicheskih lic i individual'nyh predprinimateley pri osuschestvlenii gosudarstvennogo kontrolya (nadzora) i municipal'nogo kontrolya [Elektronnyy resurs]: Feder. zakon ot 26.12.2008 № 294-FZ, red. ot 27.12.20. - URL: http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=303516. (data obrascheniya: 06.02.2019).

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.

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.

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