The Informational-Analytical Support to Formation of the Auditor's Professional Judgment on Continuity
Journal Title: Бізнес Інформ - Year 2016, Vol 6, Issue
Abstract
The article is aimed at generalizing the theoretical foundations of the informational-analytical support to formation of the auditor's professional judgment on the continuity of activity and developing the practical recommendations for the auditor's engagement with the management. The author's definition of the concept has been substantiated and proposed, its composition has been determined. It has been found that, as one of the main tasks of the informational-analytical supporting the audit of continuity, in addition to the standard procedures for processing information, can be appropriate to allocate procedures for assessment of the degree of reliability of the information source through the definition of economic interests, information needs, and expectations of relevant management parties that provide such information. A set of measures has been elaborated to promote communication of auditor with management and those endowed with the highest authorities to adequately provide the sufficient and acceptable audit evidences of the process of formation of the auditor's professional judgment on approval for continuity of activity.
Authors and Affiliations
Tetiana Voinova
Keywords
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