EVOLUTION OF THE METHODOLOGICAL PROVISION OF RISK-BASED AUDIT APPROACH
Abstract - The article is devoted to the study of the evolution of the audit methodological provision. Extensive historical phases of evolution of the audit approaches have been considered. Basics of risk-based audit has been uncovered. as an effective tool of state financial control in public administration from a historical perspective. Domains of the theory and practice of audit on methodological level have been researched and propose. Prospects for further development of methodological support of state financial audit using risk-oriented audit based on data in the conditions of informatization are revealed.
Keywords - Risk-Oriented Audit, Audit Methodology, Digital Transformation.