Підвищення якості аудиту в умовах діджиталізації
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Дата
2022
Назва журналу
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Анотація
У статті досліджено стан конкуренції та якості аудиторських послуг. Проаналізовано динаміку та види стягнень, які застосовувалися Органом суспільного нагляду та Аудиторською палатою до суб’єктів аудиторської діяльності протягом 2020–2022 років. Встановлено, що суцільна діджиталізація, стрімкий розвиток ІТ-технологій, жорстка конкуренція впливають на всі сфери економіки, змінюють підходи до виробництва та управління суб’єктами господарювання, що в свою чергу відображається і на методах аудиту. З’ясовано, що автоматизація діяльності аудиторських фірм в Україні знаходиться на низькому рівні. Вивчено підходи до класифікації комп’ютеризованих методів аудиту. Проаналізовано переваги і недоліки застосування спеціалізованого аудиторського програмного забезпечення і на підставі цього визначено можливості підвищення якості аудиту за рахунок його діджиталізації.
The article examines the state of competition and the quality of auditing services. The dynamics and types of fines applied by the Audit Public Oversight Body of Ukraine and Audit Chamber of Ukraine to subjects of audit activity during 2020–2022 were analyzed. The most frequent penalty that was applied was a warning. It has been established that continuous digitization, rapid development of IT technologies, fierce competition affects all areas of the economy, change approaches to production and management of business entities, which in turn is reflected in audit methods. It was found that the digitization of audit firms in Ukraine is at a low level. Approaches to the classification of computerized audit methods have been studied. Technological audit methods are defined as any automated audit methods such as comprehensive audit software (GAS), test data generators, specialized service programs and computerized audit methods (CAATs). It has been established that complex auditing software is practically not used in Ukraine. Auditors prefer systems-oriented or risk-oriented approaches to auditing using a sample research method. The fundamental difference of complex audit software is that it allows you to check the entire general population, the entire set of documents or accounts of analytical accounting, without increasing the time for conducting the audit. This is extremely relevant for Ukraine, as a country with an increased risk of fraud and distortion of data in accounting and compared to othercomprehensive audit software, it does not allow to investigate the integrity of client data and has limited functionality. Despite the fact that there is currently no requirement in Ukraine for auditors to use comprehensive auditing software, we believe that this will become a requirement of the time in the future. It was found that its main advantages are: improving the quality and efficiency of the audit; improving business understanding; increasing audit creativity; more in-depth analytical research; improvement of discipline and cooperation between the auditor and the client.
The article examines the state of competition and the quality of auditing services. The dynamics and types of fines applied by the Audit Public Oversight Body of Ukraine and Audit Chamber of Ukraine to subjects of audit activity during 2020–2022 were analyzed. The most frequent penalty that was applied was a warning. It has been established that continuous digitization, rapid development of IT technologies, fierce competition affects all areas of the economy, change approaches to production and management of business entities, which in turn is reflected in audit methods. It was found that the digitization of audit firms in Ukraine is at a low level. Approaches to the classification of computerized audit methods have been studied. Technological audit methods are defined as any automated audit methods such as comprehensive audit software (GAS), test data generators, specialized service programs and computerized audit methods (CAATs). It has been established that complex auditing software is practically not used in Ukraine. Auditors prefer systems-oriented or risk-oriented approaches to auditing using a sample research method. The fundamental difference of complex audit software is that it allows you to check the entire general population, the entire set of documents or accounts of analytical accounting, without increasing the time for conducting the audit. This is extremely relevant for Ukraine, as a country with an increased risk of fraud and distortion of data in accounting and compared to othercomprehensive audit software, it does not allow to investigate the integrity of client data and has limited functionality. Despite the fact that there is currently no requirement in Ukraine for auditors to use comprehensive auditing software, we believe that this will become a requirement of the time in the future. It was found that its main advantages are: improving the quality and efficiency of the audit; improving business understanding; increasing audit creativity; more in-depth analytical research; improvement of discipline and cooperation between the auditor and the client.
Опис
Ключові слова
GAS, аудит, генератори тестових даних, діджиталізація, комп’ютеризовані методи аудиту, програмне забезпечення, якість, GAS, audit, test data generators, digitalization, software, quality
Бібліографічний опис
Карпенко Є. Підвищення якості аудиту в умовах діджиталізації [Текст] / Є. Карпенко, О. Коба // 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.]. – 2022. – № 1 (01). – С. 56–61. – DOI: https://doi.org/10.32782/dees.1-9