Трансформація моделі ризику аудиту в умовах перевірки інтегрованої звітності

Abstract

The article describes the features of risk of integrated reporting audit identification and assessment. It is determined that the audit risk model should take into account the circumstances affecting the generation, evaluation and application of integrated reporting data in relation to the transformation of information users’ requests, modification of the reporting interpretation of relevant data, and the extension of the audit scope as an assurance task. In this regard, the purpose of the study is to formalize methodological approaches to audit risk modeling in the context of integrated reporting audit tasks. The financial and non-financial data that could be disclosed in the integrated reporting are characterized. It is established that the circumstances of the formation of information to be identified by the auditor to assess the audit risk are determined by users’ requests, organizational and methodological approaches to its processing, availability of appropriate technical facilities and personnel. It is defined that the audit risk is the auditor's ability expected to express an inappropriate opinion on the audit results, which will include the misplacement or incorrect accounting of the deviations existing in the information or their incorrect identification. The article substantiates the model of the integrated reporting audit risk assessment, and the model provides the identification and determination of the level of such elements as: information risk, the risk of information preparing, the risk of information evaluation and the risk of changes in the influence of factors due to determination of preliminary assessment. The main advantage of the proposed audit risk assessment model is the definition of its elements, based on the main aspects of formulating and evaluating the information contained in the integrated reporting. In doing so, these aspects should be examined during the audit of the historical, forecast and hypothetical information contained in the integrated reporting.