title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¿Ð¾Ð´Ñ Ð¾Ð´Ð° Ð¿ÑÐ¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð²Ð½ÐµÑÐ½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐºÐ°ÑÐµÑÑÐ²Ð° ÑÐ°Ð±Ð¾ÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Research of the risk-oriented approach in the implementation of external quality control of the work of the auditing organization
Creators: name: Ð¡ÑÐµÐ¿Ð°Ð½Ð¾Ð²Ð°, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¹ Ð¿Ð¾Ð´Ñ Ð¾Ð´
Ð²Ð½ÐµÑÐ½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐºÐ°ÑÐµÑÑÐ²Ð° ÑÐ°Ð±Ð¾ÑÑ
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ
Ð²Ð½ÑÑÑÐµÐ½Ð½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ð° ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
risk-based approach
external quality control
auditing organization
internal control system

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description: The given work is devoted to analysis of the application of a risk-based approach during EQC of the work of AO that carry out audits to PO, and the formation on its basis of recommendations on the organization of the IQCS. The research set the goals: â to study the regulatory and legislative framework for the implementation of the concept of a risk-based approach; â consider risk indicators when evaluating EQC of the activities of AO; â consider the organization of the IQCS of the AO; âÂ  AFS of the AO; â analyze the identified violations by the Federal Treasury; â develop recommendations for improving the IQCS in AO that audit PO. The relevance of the topic is due to the innovation in the field of control of AO, which are designed to focus the resources on control measures in relation to control objects with the highest level of risk. AFS and statistical analysis of violations recorded by the Federal Treasury under the EQC of AO was carried out using the Excel. The legislative and regulatory framework was considered in the reference legal system "Consultant Plus". Recommendations are proposed for the formation of the IQCS of AO that audit PO, which can be applied in practice.