ТЕОРЕТИЧНІ ОСОБЛИВОСТІ АУДИТУ ЯК РЕГЛАМЕНТОВАНОГО ЗАСОБУ ФІНАНСОВО-ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ

Abstract

This article considers the theoretical features of audit as a regulated means of financial and economic activities. The factors that ensure the reliability of information about the financial condition and performance of economic entities, namely the validity of the formation and sequence of application of accounting policies, which determines the importance of implementing control and analytical capabilities of accounting, economic analysis and audit. The concepts of "audit" and four main approaches to the development of audit methodology are defined. Specific methods and techniques used in the audit process are discussed in detail. The methods of conducting the audit, such as continuous, selective, combined, documentary and factual inspections, are provided and thoroughly described. Suggestions for a detailed verification of the reflection in the accounting of turnover and account balance are provided. Currently, in the theory and practice of audit, the most pressing issues are to ensure the quality of audit services. Despite numerous developments in the main provisions of the audit, it should be noted that the relationship between the information presented in the financial (accounting) statements and accounting policies, which meet the requirements of timely formation of economic information, its reliability, accessibility and usefulness to users. In addition, due attention is not paid to the sectoral specifics of the activities of audited persons. The method of audit allows you to organize a quality audit at the optimal cost and time to conduct it. This technique is a trade secret of the audit organization, so this issue is not disclosed in foreign literature. The methodology of a particular audit is also influenced by the qualifications of the auditor, work experience, the degree of detail of internal standards, and so on. The scientific principles of preparation of financial statements in accordance with international standards of financial reporting and its audit are constantly evolving, as the regulatory framework for accounting and auditing changes. The current dynamic stage of improving accounting, financial reporting and auditing in our country requires a fuller adaptation of international standards of financial reporting and auditing to the specifics of various domestic economic entities.