Аудиторські свідчення та методичний інструментарій аудиту поточних зобов’язань
Ескіз недоступний
Дата
2025
Назва журналу
Номер ISSN
Назва тому
Видавець
Анотація
Стаття присвячена питанням організації аудиту поточних зобов'язань підприємства, що є важливою складовою процесу фінансового аудиту та має на меті допомогти аудиторам та фінансовим менеджерам у більш ефективній організації аудиту. У статті розглядаються теоретичні та практичні аспекти аудиту поточних зобов'язань, що включають заборгованості перед постачальниками, кредиторами та іншими контрагентами. Окрему увагу приділено методам оцінки достовірності та повноти обліку поточних зобов'язань, виявленню ризиків та помилок, а також перевірці відповідності між бухгалтерським обліком і даними, що наведені в фінансовій звітності підприємства. Також детально описуються етапи аудиту поточних зобов'язань, починаючи від планування і збору первинних документів до складання аудиторських звітів та рекомендацій.
The article is dedicated to the organization of the audit of current liabilities of an enterprise, which is an essential part of the financial audit process and aims to help auditors and financial managers in more effective audit organization. The article discusses the theoretical and practical aspects of auditing current liabilities, including debts to suppliers, creditors, and other counterparties. The objective of the research is to develop methodological approaches to auditing current liabilities, which include determining the audit methodology, collecting and evaluating audit evidence, as well as improving the process of verifying the accounting data of liabilities. Additionally, attention is paid to the assessment of audit risk, which is an integral part of evaluating the reliability of financial statements. The aim of the research is to develop methodological approaches to auditing current liabilities of enterprises, specifically determining the audit methodology, gathering and evaluating audit evidence to ensure the reliability of financial reporting. Achieving this goal involves considering the main aspects of liability auditing, analyzing methods of gathering audit evidence, applying relevant standards and procedures, and improving the process of verifying the accuracy and legality of liability accounting data. Moreover, a comprehensive review of existing audit standards and guidelines is essential in the context of evolving financial regulations and market conditions. It is important to examine how international auditing standards align with local requirements and adapt to the changing financial landscape. The paper also emphasizes the necessity of improving the professional competence of auditors and the development of specialized training programs to enhance their ability to identify risks and detect potential misstatements in the financial reports. The prospects for further research in the field of auditing current liabilities focus on improving methods and approaches to the audit of liabilities, especially in the context of modern economic realities. The research should include the development of new methodologies for risk assessment and the improvement of the audit sampling process, as well as the analysis of the impact of legislative changes on auditing practices. Special attention should be given to technological advancements, such as the use of data analytics and automated systems, which could significantly enhance the accuracy and efficiency of audits, ensuring a more reliable audit outcome.
The article is dedicated to the organization of the audit of current liabilities of an enterprise, which is an essential part of the financial audit process and aims to help auditors and financial managers in more effective audit organization. The article discusses the theoretical and practical aspects of auditing current liabilities, including debts to suppliers, creditors, and other counterparties. The objective of the research is to develop methodological approaches to auditing current liabilities, which include determining the audit methodology, collecting and evaluating audit evidence, as well as improving the process of verifying the accounting data of liabilities. Additionally, attention is paid to the assessment of audit risk, which is an integral part of evaluating the reliability of financial statements. The aim of the research is to develop methodological approaches to auditing current liabilities of enterprises, specifically determining the audit methodology, gathering and evaluating audit evidence to ensure the reliability of financial reporting. Achieving this goal involves considering the main aspects of liability auditing, analyzing methods of gathering audit evidence, applying relevant standards and procedures, and improving the process of verifying the accuracy and legality of liability accounting data. Moreover, a comprehensive review of existing audit standards and guidelines is essential in the context of evolving financial regulations and market conditions. It is important to examine how international auditing standards align with local requirements and adapt to the changing financial landscape. The paper also emphasizes the necessity of improving the professional competence of auditors and the development of specialized training programs to enhance their ability to identify risks and detect potential misstatements in the financial reports. The prospects for further research in the field of auditing current liabilities focus on improving methods and approaches to the audit of liabilities, especially in the context of modern economic realities. The research should include the development of new methodologies for risk assessment and the improvement of the audit sampling process, as well as the analysis of the impact of legislative changes on auditing practices. Special attention should be given to technological advancements, such as the use of data analytics and automated systems, which could significantly enhance the accuracy and efficiency of audits, ensuring a more reliable audit outcome.
Опис
Ключові слова
аудит, аудиторські свідчення, поточні зобов'язання, облік, фінансова звітність, аудиторський ризик, методичний інструментарій, audit, audit evidence, current liabilities, accounting, financial reporting, audit risk, methodological tools
Бібліографічний опис
Василюк М. Аудиторські свідчення та методичний інструментарій аудиту поточних зобов’язань [Текст] / М. Василюк, Т. Кузьмін, Л. Базюк // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2025. – № 1 (16). – С. 272–276. – DOI: https://doi.org/10.32782/dees.16-41