ВПЛИВ БУХГАЛТЕРСЬКИХ РИЗИКІВ НА ЯКІСТЬ ІНФОРМАЦІЇ

Abstract

The evolution of risk theory and its interpretation by economists of the neoclassical school are considered. The reasons that give rise to business risks are identified. It is emphasized that risk is objective, but correlated with subjective uncertainty or objective correlation of subjective uncertainty. The focus is on the impact of risk on the formation of performance of economic entities. It is proved that risk minimization is impossible without the availability of timely and reliable information about changes in the market environment, which is provided by accounting for the facts of economic situations. Accounting risks have been identified as an integral part of business risks. It is proved that in order to achieve efficient management, control is one of the important functions in the management system, because it combines accounting, analysis, forecasting, regulation of enterprises. It was found that control can be considered as a management function, and internal control (audit), which ensures the effectiveness of the control function of accounting - as a subsystem of accounting. It is determined that in order to minimize risks and ensure the usefulness of accounting information to users, it should have the following main characteristics: be objectively prepared (registration and reporting of accounting transactions should be presented from a neutral point of view, without any prejudices that could create the reader has a misconception about the financial condition, results or cash flows of the business); have a sequence of recording (fixation of information with consistent application of accounting standards, and presentation of consolidated results equally for all presented periods); the accountant prepares financial statements that contain specific information necessary for management to make a decision; be reliable and complete. It is noted that strengthening the effectiveness of the control function of accounting is possible under the condition of functioning in the management system of the internal audit service. The basic imperatives for reducing accounting risks are modeled. The strategic components that improve the quality of accounting information are identified.