Применение МСА 570 (пересмотренный) «Непрерывность деятельности» для оценки даты объективного банкротства

Abstract

Bookkeeping expertise unites many areas of the economy. The issues of objective bankruptcy affect accounting, analysis and external audit. The purpose of the work was to analyze the possibility of taking into account the auditors’ conclusions meeting the requirements of ISA 570 (revised) by the heads of the audited organizations and experts (especially assessing the date of objective bankruptcy) and to propose a variant of taking into account the provisions of international auditing standards in expert practice. Methods of retrospective and comparative analysis, expert assessments, as well as tabular methods of information visualization were used. A historical excursus and an overview of scientific works of the researchers who studied application of the principle of the activity continuity in the Russian audit are given. On the basis of the analysis and statistics the conclusion about the subtleties of taking into account the auditor's opinion on business continuity and the possibilities of applying ISA 570 (revised) norms in expert work is drawn. The obtained results are connected with understanding of increasing complexity in the development of external audit standards. The conclusion of the study is as follows: heads of organizations and bankruptcy experts can benefit from independent study and application of certain norms of relevant standards. In particular, it is worth presenting the signs that raise doubts about the assumption of the business continuity in the form of indicators. It is also important to take into account the possibilities of using the auditor's questionnaires developed to meet the requirements of the standards for the expert to receive additional information about the feasibility of the enterprises plans to overcome the crisis when determining the date of objective bankruptcy.