Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2019, Cilt: 5 Sayı: 13, 39 - 49, 28.04.2019
https://doi.org/10.18769/ijasos.531480

Öz

Kaynakça

  • Adams R. (1995). Osnovyi audita [Fundamentals of Audit]. Moscow : Audit, YuNITI, 398 раges. Audit Montgomery (1997). [Montgomery Audit]. Moscow: Audit, YuNITI, 542 раges. COSO ERM (2004). Enterprise Risk Management – Integrated Framework. Retrieved from http://www.coso.org. COSO ERM (2013). Internal Control – Integrated Framework Executive Summary. Retrieved from http://www.coso.org. COSO ERM (2017). Enterprise Risk Management – Integrating with Strategy and Performance. Retrieved from http://www.coso.org. Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on the mandatory audit of annual reports and consolidated reports (2006). Retrieved from http:// www.zakon1.rada.gov.ua [in Ukrainian]. Directive 2013/34/EC of the European Parliament and of the Council of 26 June 2013. "On Annual Financial Statements, Consolidated Financial Statements and Associated Reports of Certain Types of Companies", amending the Directive 2006/43 / EC of the European Parliament and of the Council and repealing Directives 78/660/EEC and 83/349/EEC (2013). Retrieved from http://www.zakon1.rada.gov.ua [in Ukrainian]. Directive 2014/56/EC of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audit of annual accounts and consolidated accounts (concerning the European Economic Area) (2014). Retrieved from http:// www.apu.com.ua [in Ukrainian]. Dodzh R. (1992). Kratkoe rukovodstvo po standartam i normam audita [Quick Guide to Standards and Audit Standards]. Moscow: Finansyi i statistika , YuNITI, 240 раges. Generalized information on the state of audit activity in Ukraine for 2009-2017. Retrieved from http:// www.apu.com.ua [in Ukrainian]. Global 500 2017: Fortune on CNNVMoney.com. Retrieved from http:// www.money.cnn.com/magazines/fortune/global500/2017/full_list. Hodzhson Dzh.(2000). Privyichki, pravila i ekonomicheskoe povedenie [Habits, rules and economic behavior]. Voprosyi ekonomiki [Economic issues]. vol. 1, рр. 39–55. International Council on Integrated Reporting (IIRC) standard (2008). Retrieved from http://www.integratedreporting.org/wp-content/uploads/2015/03/13-12-08 - The International -Ir-Framework.docx_en-US_ru-RU.pdf. International Standards for Quality Control, Audit, Review, Other Provision of Confidence and Related Services of the Council on International Standards on Auditing and Providing Confidence of the International Federation of Accountants (2016-2017). Retrieved from http://www.ifac.org Karagod V.S., Golubeva N.A., Erokhina E.I. (2017). Institute of Audit in Russia: Challenges and perspectives. Journal of Advanced Research in Law and Economics, vol. 8 (1), рр. 330–339. Lafta D. (1999). Effektivnost menedzhmenta organizatsiy [Organizational management effectiveness]. Moscow: Myisl, раges. Montgomery R.H. (1927). Auditing Theory and Practice. Fourth Edition. Revised and Enlarged. N.Y. The Ronald Press Company. Nort D. (1997). Institutyi, institutsionalnyie izmeneniya i funktsionirovanie ekonomiki [Institutions, institutional changes and the functioning of the economy]. Moscow: Fond ekonomicheskoy knigi «Nachala», 180 раges. Pankov V.V. (2011). Institutsionalnaya teoriya buhgalterskogo ucheta i audita [Institutional Theory of Accounting and Auditing]. Moscow: «InformByuro», 168 раges. Regulation (EC) 537/2014 of the European Parliament and of the Council of 16 April 2014. "On Special Requirements for Mandatory Audit of Subjects of Public Interest and Cancellation of Decision of the European Commission 2005/909/EC" (2014). Retrieved from http://www.eur-lex.europa.eu/legal-content. Sokolov Ya.V. (2004). Ocherki razvitiya audita [Essays on the development of audit]. Moscow : ID FBK-PRESS, 376 раges. The Law of Ukraine "On Audit of Financial Reporting and Audit Activity" № 2258-VIII of 21.12.2017. Retrieved from http:// www.zakon.rada.gov.ua/go/2258-19 [in Ukrainian]. Uilyamson O. (1996). Ekonomicheskie institutyi kapitalizma. Firmyi, ryinki, «otnoshencheskaya» kontraktatsiya [The economic institutions of capitalism. Firms, markets, "relative" contracting]. SPb. : Lenizdat, 476 раges. Veblen T. (1984). Teoriya prazdnogo klassa : ekonomicheskoe issledovanie ob institutah [The theory of the idle class: an economic study of the institutes]. Moscow: Progress, 368 раges.

THE VECTOR OF TRANSFORMATION OF THE MODEL OF THE AUDITING OF PUBLIC INTEREST ENTERPRISES IN UKRAINE

Yıl 2019, Cilt: 5 Sayı: 13, 39 - 49, 28.04.2019
https://doi.org/10.18769/ijasos.531480

Öz

The subject of this
publication is to substantiate the vector of transformation of the traditional
audit model for public interest enterprises in Ukraine, taking into account the
synergy of qualitative characteristics of the evolution of audit in world
practice, the specifics of the establishment of an audit institute in Ukraine,
the need to synthesize a system-oriented and risk-oriented audit methodology.
An integrated audit model has been substantiated and proposed with the
expansion of the subject area for evaluating systems that generate information
not only about the state and results of public interest enterprises, but also
about their ability to ensure business continuity, value increment and
sustainable development for the future under conditions of uncertainty. The
advantages of using an integrated model in the practice of auditing public
interest enterprises are demonstrated, which are associated with a substantial minimization
of the gap between the expectations of stakeholders and the results of the
audit, as well as information risks when making economic (in particular,
investment) decisions.



The purpose of the study was to
substantiate the relevance, nature and elements of an integrated audit model of
public interest enterprises as the main goal of transformational
transformations by identifying the methodological features of audit steps in
world practice, identifying and systematizing the signs of an institutionalized
audit in Ukraine, establishing the specificity of the expanded subject area and
the audit procedures.



Sources and research methods: The information base of the study was the International Standards for
Quality Control, Audit, Review, Other Provision of Confidence and Related
Services (2016-2017) of the Council on International Standards on Auditing and
Providing Confidence of the International Federation of Accountants; Model COSO
ERM (2004, 2013, 2017); International Integrated Reporting Standard; EU Directives
2006/43/EU, 2013/34/EU, 2014/56/EU and Regulation (EU) 537/2014 regarding the
regulation of the audit of financial statements of public interest enterprises;
official statistics on the development of audit activities in Ukraine;
scientific publications; personal observations of the author.



The study used
methods of analogy and synthesis; systematic approach and systematization;
dialectical, historical, logical, hypothetical-deductive, economic-statistical
methods.



Results and practical importance: the obtained results allow us to conclude that the traditional model of
auditing is ineffective for enterprises of public interest in Ukraine; the
consistency of the synthesis of the methodology of systemic and risk-based
auditing in an integrated audit model for such enterprises, which provides
qualitative transformations to eliminate gaps in the development and
development of the audit institute in Ukraine. At the same time, the results of
the study are interesting from the point of view of the formation of modern
ideas about how to minimize the gap of expectations of stakeholders in the
practice of auditing public interest enterprises.



Keywords: institute of audit, public interest
enterprises, integrated audit model, gap of stakeholder expectations, business
continuity, sustainable development.

Kaynakça

  • Adams R. (1995). Osnovyi audita [Fundamentals of Audit]. Moscow : Audit, YuNITI, 398 раges. Audit Montgomery (1997). [Montgomery Audit]. Moscow: Audit, YuNITI, 542 раges. COSO ERM (2004). Enterprise Risk Management – Integrated Framework. Retrieved from http://www.coso.org. COSO ERM (2013). Internal Control – Integrated Framework Executive Summary. Retrieved from http://www.coso.org. COSO ERM (2017). Enterprise Risk Management – Integrating with Strategy and Performance. Retrieved from http://www.coso.org. Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on the mandatory audit of annual reports and consolidated reports (2006). Retrieved from http:// www.zakon1.rada.gov.ua [in Ukrainian]. Directive 2013/34/EC of the European Parliament and of the Council of 26 June 2013. "On Annual Financial Statements, Consolidated Financial Statements and Associated Reports of Certain Types of Companies", amending the Directive 2006/43 / EC of the European Parliament and of the Council and repealing Directives 78/660/EEC and 83/349/EEC (2013). Retrieved from http://www.zakon1.rada.gov.ua [in Ukrainian]. Directive 2014/56/EC of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audit of annual accounts and consolidated accounts (concerning the European Economic Area) (2014). Retrieved from http:// www.apu.com.ua [in Ukrainian]. Dodzh R. (1992). Kratkoe rukovodstvo po standartam i normam audita [Quick Guide to Standards and Audit Standards]. Moscow: Finansyi i statistika , YuNITI, 240 раges. Generalized information on the state of audit activity in Ukraine for 2009-2017. Retrieved from http:// www.apu.com.ua [in Ukrainian]. Global 500 2017: Fortune on CNNVMoney.com. Retrieved from http:// www.money.cnn.com/magazines/fortune/global500/2017/full_list. Hodzhson Dzh.(2000). Privyichki, pravila i ekonomicheskoe povedenie [Habits, rules and economic behavior]. Voprosyi ekonomiki [Economic issues]. vol. 1, рр. 39–55. International Council on Integrated Reporting (IIRC) standard (2008). Retrieved from http://www.integratedreporting.org/wp-content/uploads/2015/03/13-12-08 - The International -Ir-Framework.docx_en-US_ru-RU.pdf. International Standards for Quality Control, Audit, Review, Other Provision of Confidence and Related Services of the Council on International Standards on Auditing and Providing Confidence of the International Federation of Accountants (2016-2017). Retrieved from http://www.ifac.org Karagod V.S., Golubeva N.A., Erokhina E.I. (2017). Institute of Audit in Russia: Challenges and perspectives. Journal of Advanced Research in Law and Economics, vol. 8 (1), рр. 330–339. Lafta D. (1999). Effektivnost menedzhmenta organizatsiy [Organizational management effectiveness]. Moscow: Myisl, раges. Montgomery R.H. (1927). Auditing Theory and Practice. Fourth Edition. Revised and Enlarged. N.Y. The Ronald Press Company. Nort D. (1997). Institutyi, institutsionalnyie izmeneniya i funktsionirovanie ekonomiki [Institutions, institutional changes and the functioning of the economy]. Moscow: Fond ekonomicheskoy knigi «Nachala», 180 раges. Pankov V.V. (2011). Institutsionalnaya teoriya buhgalterskogo ucheta i audita [Institutional Theory of Accounting and Auditing]. Moscow: «InformByuro», 168 раges. Regulation (EC) 537/2014 of the European Parliament and of the Council of 16 April 2014. "On Special Requirements for Mandatory Audit of Subjects of Public Interest and Cancellation of Decision of the European Commission 2005/909/EC" (2014). Retrieved from http://www.eur-lex.europa.eu/legal-content. Sokolov Ya.V. (2004). Ocherki razvitiya audita [Essays on the development of audit]. Moscow : ID FBK-PRESS, 376 раges. The Law of Ukraine "On Audit of Financial Reporting and Audit Activity" № 2258-VIII of 21.12.2017. Retrieved from http:// www.zakon.rada.gov.ua/go/2258-19 [in Ukrainian]. Uilyamson O. (1996). Ekonomicheskie institutyi kapitalizma. Firmyi, ryinki, «otnoshencheskaya» kontraktatsiya [The economic institutions of capitalism. Firms, markets, "relative" contracting]. SPb. : Lenizdat, 476 раges. Veblen T. (1984). Teoriya prazdnogo klassa : ekonomicheskoe issledovanie ob institutah [The theory of the idle class: an economic study of the institutes]. Moscow: Progress, 368 раges.
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Dmytrenko I. N.

Yayımlanma Tarihi 28 Nisan 2019
Gönderilme Tarihi 8 Şubat 2019
Yayımlandığı Sayı Yıl 2019Cilt: 5 Sayı: 13

Kaynak Göster

EndNote I. N. D (01 Nisan 2019) THE VECTOR OF TRANSFORMATION OF THE MODEL OF THE AUDITING OF PUBLIC INTEREST ENTERPRISES IN UKRAINE. IJASOS- International E-journal of Advances in Social Sciences 5 13 39–49.

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