ВІДМІННІ РИСИ АУДИТУ ВІД ІНШИХ ФОРМ ФІНАНСОВОГО КОНТРОЛЮ У КОНТЕКСТІ ЗАКОНОДАВЧО-НОРМАТИВНОГО РЕГУЛЮВАННЯ

Abstract

Effective functioning and economic security of business entities is impossible without high-quality information and analytical support for the processes of preparation and monitoring of the implementation of management decisions. That is why diagnostics of the financial condition, in particular with the help of audit and other types of financial control, are needed by the modern manager. The article reflects the essence of the concepts of «audit», «forensic economic examination», «revision» and «state financial audit» within the framework of Ukrainian legislation, carried out their comparative analysis, concluded about their similarities and significant differences. It has been established that audit differ from other types of financial control in terms of subjects and objects, organizational and management support, reasons for conducting and documenting the results of their conduct, legal regulation, funding procedure and duration of conduct. An analysis of the legal regulation of audit, forensic economic examination, revision and state financial audit was carried out. Thus, the main legislative and regulatory act that regulates the audit is the Law of Ukraine «On the audit of financial statements and audit activity», forensic economic expertise – the Law of Ukraine «On forensic expertise», revision and state financial audit – the Law of Ukraine «On basic principles implementation of state financial control in Ukraine». The comparative characteristics of subjects of audit activity, court experts, inspectors and state auditors in accordance with the current legislation are given. The documents on the basis of which the specified types of financial control are carried out are characterized, in particular, the audit is carried out on the basis of an agreement on the provision of audit services, a forensic economic examination – on the basis of a procedural document on the appointment of an examination or an agreement with an expert, revision and state financial audit – on the basis of the referral of the established The Ministry of Finance of Ukraine sample. An analysis of the reporting documents was carried out, which formalize the results of the verification. Thus, the results of the audit are presented in the auditor's report, the forensic economic examination – in the expert's conclusion, the revision – in the revision report, and the state financial audit – in the state auditor's report.