Analysis of potential risks of audit of agricultural enterprises

Purpose. The purpose of the article is to develop the model for assessing audit risk based on fuzzy logic, systematization of audit actions in the presence of risks and identification of possible risks of enterprises. Methodology / approach. The paper uses general scientific methods of object research and specific methods of economic and economic-mathematical research, in particular, the method of analysis to study the types and structure of audit risks, their sources and factors of influence; induction, deduction, cluster analysis and synthesis to identify audit risks; analogies, fuzzy logic and expert survey in building a model of audit risk assessment; deductions to determine how to manage the risks of auditing; the main provisions of integrated risk management in the study of the organization of risk management in the audit firm. Results. The scale of economic crimes and fraud in Ukraine in the context of identifying potential audit risks of agricultural enterprises is analyzed. The distribution of auditing entities by regions of Ukraine is analyzed. The use of methodical tools of fuzzy logic for risk assessment of audit activity is scientifically substantiated and the corresponding model of assessment of audit risk is developed. They make it possible to take into account qualitative factors that affect the risks of auditing and the auditor's uncertainty in assessing these factors. Originality / scientific novelty. Theoretical, methodological and organizational principles of identifying and assessing the risks of auditing of agricultural enterprises have been further developed. A model of risk assessment of auditing activities based on fuzzy logic has been developed for the first time, which has a number of advantages, in particular, it allows operating with verbal assessments, takes into account the auditor's uncertainty in assessing risk factors and is flexible and adaptive. A step-by-step construction of a model for assessing the risks of auditing activities based on fuzzy logic is proposed. Practical value / implications. The following research results are of practical value: audit risk assessment model using fuzzy logic apparatus (after training the model on experimental data); methods of risk management of auditing activities. The proposed methods of identifying and assessing the risks of audit activities make it possible to increase the efficiency of their management to reduce them to an acceptable level.