Pylypenko L. The risks of audit activities: methods of identification and evaluation

consists in consists in development of the theoretical positions in relation to an exposure and evaluation of risks of public accountant activity. Object of research: risks which arise up in the process of functioning of subjects of public accountant activity. Subject of research: teoretical and methodical and оrganizing aspects of forming of administrative account and analysis of charges, profits and financial results, in hotels. Methods of research: induction, deduction, cluster analysis and synthesis for authentication of risks of public accountant activity, analogy, fuzzy logic and expert questioning at the construction of model of evaluation of public accountant risk. Scientific novelty lays consists in consists in a ground and subsequent development of theoretical, methodical and organizational principles of exposure and evaluation of risks of public accountant activity. Extent of implementation: Drawn on the theoretical results of research in an educational process on the department of account and analysis of the National university "Lvov політехніка" for teaching of educational disciplines "Audit" and "Organization and method of leadthrough of audit" and in the diploma planning (certificate № 67-08-68 from 04.11.2008).