Структурні трансформації методологічного інструментарію оцінки ризиків в аудиті

Abstract

The purpose of the article is to expand the methodological tools for assessing risk in audit by developing a risk management algorithm in accordance with the tasks of ensuring sustainable development of rural areas. Research methods. The author used general scientific and specific research methods, in particular: abstraction, induction and deduction, comparison – to study the organizational and methodological foundations for assessing audit risks; graphic – to study models and strategies for the development of risk assessment in audit; analysis and synthesis – in the process of identifying opportunities for expanding the methodological tools for risk assessment in audit. Research results. The inherent limitations that are included in the professional activity of the auditor and affect on the level of audit risk have been determined. The types and combinations of risks that are used to calculate audit risk were considered, focusing on a certain aspect of control and consulting procedures. Scientific novelty. A compromise risk as separate category has been proposed, which consists in the auditor's readiness to recognize the likelihood of misstatement of the data that make up the general information base of the audit, including structured and unstructured data obtained from various sources, which together affects the final and professional judgment of the auditor. The author schematically presents the interpretation of compromise risk in accordance with the vectors of rural development. Four levels of compromise risk management have been identified, which collectively characterize the mechanism of its management, in view of the initially specified parameters of the object of auditing, which makes it possible to form a program of corrective measures to obtain the most acceptable result. Practical significance. The results of this study are not only important theoretically, but also contributes to the transition to a new level of information management within the audit, focusing on the consulting side of the audit as a tool to achieve the goal of ensuring sustainable development. Tabl.: 1. Figs.: 1. Refs.:12.