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
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.