MODERN RISKS IN THE ACCOUNTING SYSTEM OF AN ENTERPRISE

Abstract

The article examines the interpretation of the concept of "risk" and "accounting risk". Considering the role and importance of accounting and reporting in ensuring the management system, including economic risks, the risk is considered as a separate specific object of accounting. The risk classification of the accounting and reporting system for domestic enterprises in the conditions of a pandemic and martial law has been determined. It has been proven that risk as an object of economic research, organization and record keeping, reflection in reporting is extremely dynamic, dependent on many objective and subjective factors. Based on the dualistic nature of accounting, four groups of accounting risks are distinguished: informational, organizational and technical, methodical and personnel. One of the biggest risks for accountants of Ukrainian companies that apply international financial reporting standards is the risk of non-compliance with basic accounting principles when displaying information about economic activity in financial statements, as well as the risk of correct application of professional judgment when displaying economic transactions in accordance with their essence. It is substantiated that the most important tasks for the accounting system of domestic enterprises are the identification of risks and the choice of methods and ways of managing them in order to achieve the main goal – the formation of quality information in financial reporting on the activities of business entities and economic security, which ensures the most effective use of resources, which ensures the protection of the enterprise from existing dangers, threats or other unforeseen circumstances and contributes to the achievement of the goal of activity in conditions of competition, various types of risks and uncertainty.