Abstract and keywords
Abstract (English):
The article is devoted to one of the most important audit issues: the assessment of audit risk in the audit. The importance and relevance of studying this problem is that there will always be distortions and errors in financial statements due to the influence of various external and internal factors on both accounting and budget preparation. Special attention is paid to the characteristics of audit risk components, and an overview of approaches to its assessment is given.

Audit, audit , risk assessment, accounting (financial) reporting, internal control
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