Процедурне забезпечення доказовості професійного судження в контексті дотримання якісних характеристик фінансової звітності

Abstract

The article is devoted to the formation of procedural provision in the process of fulfilling an audit task in order to substantiate the evidence of audit judgment regarding management's compliance with the basic principles and quality characteristics when preparing financial reporting in accordance with International Financial Reporting Standards. The basic principles – assumptions and qualitative characteristics were considered, which are contained in the Conceptual Framework for Financial Reporting. Analysis of the definition of the concept in literary sources shows that the principle is the rule of behavior, the beginning, the basis of any system, and the essence of this concept was considered. It was established that the criteria for the auditor's assessment of the assertions of managerial personnel regarding compliance with the basic principles – assumptions and qualitative characteristics, are determined by the conceptual basis of financial reporting accepted by the enterprise. The short list of issues to be audited was given. The objectives of the audit procedure were defined, a list of issues was considered, an understanding of which is important for the auditor when choosing and planning audit procedures. The goal and procedural provision for obtaining audit evidence necessary for the formation of interim conclusions regarding the observance by management of basic principles and qualitative characteristics in the preparation of financial statements has been formed. Examples of possible intermediate conclusions of the auditor were given. It was determined that the audit procedures provide evidence of audit judgment regarding the observance by management of the principles and qualitative characteristics in the process of drawing up financial statements. The audit procedures are the basis of the chosen audit methodology and are carried out in certain order and sequence determined by the auditor. It was indicated that it is expedient to apply auditing methods tested in practice in a separate audit firm; it will minimize the risk of non-detection, as well as reduce the time for completing the audit task.