АУДИТОРСЬКИЙ РИЗИК НЕВИЯВЛЕННЯ ШАХРАЙСТВА В УМОВАХ ПАНДЕМІЇ

Abstract

The impact of Covid-19 on the quality of audits has been studied and the risks of increasing the range for fraud have been identified. The article outlines the range of services provided by audit companies, including: accounting, financial reporting, tax services, payroll services, labor support and insurance, planning and reporting, consulting services. These factors indicate that the number of frauds increased during Covid-19 and may increase, as fraud detection is more difficult in the digital environment. Revenues for 2020 and 2021 are outlined and a rating of the 10 largest international audit companies is built. An analytical assessment of changes in the income of each of the represented international audit companies was performed. It is noted that companies registered in the United States have adapted to the economic landscape changed by Covid-19. It was noted that according to the Audit Analytics report, 800 companies reported changes in their internal control related to changes in pandemic risks. The dynamics of the total income of audit firms of the Big Four from 2009 to 2020 is given. It is stated that while Deloitte received the largest share of its revenue in America, KPMG's Amsterdam-based revenue was the largest in Europe, the Middle East and Africa. It is noted that the two leading international audit companies received a significant portion of their revenues from auditing, assurance, auditing and corporate risks. The income of international audit firms of the Big Four by types of activity in 2020 on the international market of services is allocated. Management fraud statistics are estimated at 12%, auditor and accountant statistics at 14% worldwide, and operating fraud statistics at 15%. In general, the ability of management to compare the financial statements prepared by the accountant with external auditors helps in assessing performance and risk assessment, and the independent auditor's opinion serves as a guide for relevant stakeholders in decision-making, and creates and helps reduce information asymmetry. The dynamics of changes in the number of employees for the period 2020 -2021 in the 10 most successful international audit companies in the world. The impact of remote work through the COVID-19 pandemic and the feedback from audit firms and their employees through organizational support (employer-to-employee) and organizational commitment (employee-to-employer commitment) are identified. The division of organizational support into: a sense of support for the company and a sense of support for colleagues. In general, in the event of a pandemic, the vast majority of meetings take place through digital communication channels, which significantly affects the well-being and mental state of staff.