AUDIT OF DISCLOSURE REPORTING INFORMATION ON RISKS

The article discusses approaches to the organization and conduct of an audit of the disclosure of information about risks in accounting (financial) statements. Based on a review of the current regulatory framework, the article defines approaches to audit planning, examines audit procedures for the formation and disclosure of information about risks, and provides their characteristics. The article emphasizes the need to focus on the organization's strategy and goals and their relationship to the identified risks.