ФАКТОРИ РИЗИКУ ФІНАНСОВОГО СТАНУ МІЖНАРОДНИХ КОМПАНІЙ ТА ЗАВДАННЯ АУДИТУ В УМОВАХ ПАНДЕМІЇ

Abstract

The purpose of the publication is to study modern non-standard conditions in the international business of large corporations and audit tasks. The crisis caused by COVID-19 has shaken the confidence of experts in the growth of the world economy. Today, about a third of respondents (32%) admit that compared to the beginning of the year, they have less faith in the prospects for global growth in the next three years. However, the loss of confidence is not so impressive when it comes to the views of managers about the future of their companies: here only 17% say a decrease in confidence. Managers are undoubtedly more confident in the well-being of their companies because they have more control and leverage. Accordingly, the task was to study the main factors that characterize and reveal the problems of modern audit of financial statements of international companies; identified and characterized the main risks that arise in international business in a pandemic; the main requirements of the audit are formed to ensure the minimization of these risks. The relevance of this topic is that it provides an overview and analysis of current security challenges in the context of global change. The article summarizes current issues for research and development of strategies for storage and growth of business, considers the main responsibilities of management of international business and audit in COVID-19, identifies the characteristics of auditing in high risk, formed additional audit tasks in a pandemic and management staff, identified the main potential threats and audit objectives for their assessment, given the main recommendations of the audit based on international standards, the need to expand the report of the independent auditor. An important factor in the successful existence of a business unit with different levels of corporate organization and type of activity is a rapid response to events that affect society as a whole, not just in the economic sphere. When conducting an audit in modern conditions, the auditor takes into account the attention and expectations of a large company not only on the confirmation of financial statements, but also on the prospects for operations in non-standard conditions.