EVALUATION OF PRELIMINARY AUDIT RISK IN THE ECONOMIC POTENTIAL MANAGEMENT FOR ENTERPRISES PARTICIPATING IN A REGIONAL CLUSTER THROUGH THE INNOVATIVE BALANCED SCORECARD
The article develops the innovative model for evaluating the preliminary audit risk for enterprises participating in a regional cluster within the framework of the Balanced Scorecard concept. As a result of determining the facts of risk conditions for the development of the economic potential of these organizations, accounting motives for reducing the quality of the audit are revealed.