Sankt-Peterburg, St. Petersburg, Russian Federation
The article analyzes the laws and regulations, special literature on the disclosure of information about the risks of economic activities of the organization in the annual financial statements of organizations. Analyzed the requirements of the Ministry of Finance in respect of the disclosure of information on financial, legal, country, regional, and reputational risks; on the organization’s exposure to risks and their causes; on the mechanisms of risk management. Highlight methodological approaches to auditing disclosures about the risks of economic activity in the financial statements of the organization.
financial report, audit, risks, information disclosure
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3. Rekomendatsii auditorskim organizatsiyam po provedeniyu audita godovoy bukhgalterskoy otchetnosti organizatsiy za 2012 god (pis´mo Minfina RF ot 9 yanvarya 2013 goda №07-02-18/01).
4. Rekomendatsii auditorskim organizatsiyam po provedeniyu audita godovoy bukhgalterskoy otchetnosti organizatsiy za 2013 god (prilozhenie k pis´mu Minfina RF ot 29 yanvarya 2014 god №07-04-18/01).
