Inherent risk of managing subjects-participants of foreign trade activities as a risk element of distortion of the accounting reporting
The article considers the valuation procedure of inherent risk of economic entities - foreign economic activity participants. Basing on the Auditing Standards Statement the module of inherent risk valuation is developed, factors of inherent risk high degree as well as financial reporting items and preconditions that have risks of distortion at organizations-importers and organizations-exporters are determined.