Risk Assessment in the Auditing Organization in Accordance with International Quality Management Standard (ISQM) 1

Abstract

The article is devoted to a topical issue — the development of a methodology for assessing risks associated with the quality of work of an audit organization. The need to identify and assess the risks associated with quality, as well as the development of response measures by the audit organization, are established by the International Standard for Quality Management (ISQM) 1, the provisions of which are applicable from 12/15/2022. Th e purpose of the work is to develop a methodology for assessing risks associated with the quality of the work of an audit organization. The article substantiates the choice of a method for assessing risks associated with quality; identified and systematized the reasons for the occurrence of risks associated with quality; on the basis of the «fuzzy sets» method, the risk assessment associated with quality is formalized.