The purpose of the research is to analyze and distinguish certain types of risks that all commercial organizations are exposed to without exception.

The methodology of the research - during the research, various methods of analysis were used: comparison, grouping, expert evaluation methods, etc.

The results of the research - as a result of the study, for any risk factor, it is necessary to determine the probability of its manifestation, the nature of the impact (loss or profit) on the results of the organization's activity.

The practical importance of the research - currently, commercial organizations in the republic must submit an auditor's opinion once a year. The proposed methods and tools can be used by all commercial organizations and entrepreneurs.

The originality and scientific novelty of the research - in addition to external auditors, with the aim of increasing the role of state auditors, conducting and studying the records of operating state enterprises subject to state regulation or taxation, as well as private enterprises or individuals. The scope of the information provided or the rules for providing a qualified opinion, which implies that the audited company does not comply with GAAP Accounting principles, have been investigated.

Keywords: audit, risk, competition, entrepreneur, commercial organizations.

https://doi.org/10.59610/bbu2.2023.2.1