RISKS ECONOMIC SUBJEKT AND AUDIT OF FOREIGN ACTIVITY

Article is devoted to a research of specifics of foreign economic activity (foreign trade activities), need of introduction of external audit for the purpose of minimization of risks of such activity. Despite political instability in the country, more and more enterprises enter foreign markets and become subjects of foreign economic activity. Foreign economic activity as risks are inherent in any business activity. The risk is understood as approach of adverse events which can influence financial results substantially. Management of subjects of foreign trade activities for achievement of the objectives of activity of the enterprise has to resist to such risks therefore definition of ways of counteraction to adverse factors of economic activity is one of priority tasks of management of foreign trade activities. By authors it is proved that along with well-known risks in the sphere of foreign trade activities (risk of the country, bank risk, currency risk, risk of the contractor which in turn is divided into two look: the risk of non-payment, risk of failure to follow the contract) exists one more of types of risk — risk of obtaining considerable financial sanctions from controlling bodies: Customs service, the Public fiscal service, connected with absence or unauthenticity or uncertainty of information to the sphere of foreign trade activities. Counteraction to risks of foreign trade activities demands satisfaction of information needs of subjects of foreign trade activities for the organization of economic activity, the account, the reporting, payment of taxes, collecting, customs payments and so forth. Such information support is assigned or to service of internal audit, or subjects of auditor activity — external auditors are attracted. External auditors have a number of advantages before internal auditors as independent experts. External auditors, proceeding from the fact that foreign trade activities aren't the isolated kind of activity of the enterprise and in financial statements following the results the financial result separately isn't formed, carry out: check of operations in the sphere of foreign trade activities as a part of financial statements; performance of a task according to the coordinated procedures — check of separate operations in the sphere of foreign trade activities by request of the client; consultation on questions foreign trade activities (at consultation the auditor establishes the fact of compliance to the provided consultation to the current legislation). All listed auditor services are demanded from subjects of managing and minimization of enterprise risks in the sphere of foreign trade activities promote.