Technologies of accounting, analysis and audit of settlements with suppliers, their impact on ensuring business continuity

Abstract

Introduction. The constant dynamics of changes in the international situation around the war in Ukraine meant the deterioration of the economic environment and deepening of economic and political uncertainty, increasing threats to business. Thus, in the implementation of logistics schemes for the supply of inventory, the issue of effective management of settlements with suppliers becomes one of the priority tasks of the enterprise today. These issues are relevant to the ability of enterprises to fulfill their current obligations, comply with credit schedules and generally continue to function in conditions of information resource security. Reproduction of dynamic changes in the technology of accounting, analysis and audit of the timeliness of settlements with suppliers is a prerequisite for ensuring the continuity of enterprises and is possible with the use of the latest functional models in the economy. The purpose is to study the assumption of going concern in accounting and auditing, its regulation, technological tasks and the consequences of the impact on financial statements in terms of liabilities for settlements with suppliers; finding ways to solve the problems of accounting technology, analysis and audit of settlements with suppliers on a continuous basis, improving their organization in conditions of uncertainty due to the consequences of military operations. Method (methodology). Scientific methods and approaches were used in the work, in particular, comparison to study the principle of going concern in the domestic practice of accounting and auditing on the basis of international and domestic standards in terms of settlements with suppliers; formalization and generalization of the main technological tasks of accounting for settlements with suppliers in conditions of uncertainty about the ability of the entity to continue as a going concern. Results. The essence of the continuity of the enterprise in terms of settlements with suppliers is clarified; international and domestic standards as imperatives for the development of technology for accounting and auditing of liabilities for settlements with suppliers and their impact on financial reporting indicators are studied and analyzed. On the basis of the study, the problems of accounting for settlements with suppliers in conditions of uncertainty at domestic enterprises were identified; a number of potential issues for consideration by the auditor during the assessment were formulated; ways to solve them and ways to optimize them, in particular methods of debt management in order to strengthen payment discipline and reduce the risk of bankruptcy of the enterprise, were proposed.