Abstract

Under quarantine conditions, there are many issues related to the life support of the country. Entrepreneurs and business owners had to ensure that work was properly organized. Even today there are many developments in accordance with current legislation and international experience in the pandemic, but not enough attention is paid to mandatory audit in Ukraine (its organization by both business owners and auditors). Under quarantine restrictions, there are many questions about the organization of business owners and employees, it is necessary to follow the rules dictated by the pandemic. Therefore, the problem arose of how to minimize risks during the audit and maximize the organization of the auditors and enterprises. In the study the author made an attempt to disclose theoretical issues and give practical recommendations for mandatory audit in quarantine.

Full Text
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