RISK ASSESSMENT IN THE AUDITING ORGANIZATION IN ACCORDANCE WITH INTERNATIONAL QUALITY MANAGEMENT STANDARD (ISQM) 1
Journal: AUDITOR
Volume 9 № 8
, 2023
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Peter the Great Saint-Petersburg Polytechnic University
(Graduate school of industrial economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
Type:
Article
Pages:
from 23
to 27
Status:
Published
Received:
01.08.2023
Accepted:
03.08.2023
Published:
27.09.2023
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
quality management of the audit organization, quality risk assessment, causes of quality risk, fuzzy set method
Abstract (English):
The article is devoted to a topical issue — the development of a methodology for assessing risks associated with the quality of work of an audit organization. The need to identify and assess the risks associated with quality, as well as the development of response measures by the audit organization, are established by the International Standard for Quality Management (ISQM) 1, the provisions of which are applicable from 12/15/2022. Th e purpose of the work is to develop a methodology for assessing risks associated with the quality of the work of an audit organization. The article substantiates the choice of a method for assessing risks associated with quality; identified and systematized the reasons for the occurrence of risks associated with quality; on the basis of the «fuzzy sets» method, the risk assessment associated with quality is formalized.
The article is devoted to a topical issue — the development of a methodology for assessing risks associated with the quality of work of an audit organization. The need to identify and assess the risks associated with quality, as well as the development of response measures by the audit organization, are established by the International Standard for Quality Management (ISQM) 1, the provisions of which are applicable from 12/15/2022. Th e purpose of the work is to develop a methodology for assessing risks associated with the quality of the work of an audit organization. The article substantiates the choice of a method for assessing risks associated with quality; identified and systematized the reasons for the occurrence of risks associated with quality; on the basis of the «fuzzy sets» method, the risk assessment associated with quality is formalized.
Keywords:
quality management of the audit organization, quality risk assessment, causes of quality risk, fuzzy set method
quality management of the audit organization, quality risk assessment, causes of quality risk, fuzzy set method
1. Statisticheskoy forma otchetnosti № 2-audit.
