Peculiarities of forming of risk-orientated approach to accounting system under the conditions of outsourcing

The article deals with the problems appearing while forming accounting system of an enterprise under conditions of outsourcing. The necessity of risk-orientated approach usage is shown. The term “risk” arising under conditions of accounting outsourcing is determined. The classification of risks is analyzed; methods of their evaluation are given. The ways of decreasing these risks under conditions of accounting outsourcing are offered.