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
Related Articles
- EP ID EP138794
- DOI -
- Views 87
- Downloads 0
Criteria and Indicators of Study of Efficiency of the State Debt Policy
The article considers approaches to assessment of the state debt policy, application of which would allow identification volume of internal and external indebtedness. It considers indicators of assessment of the debt loa...
Structured Financial Mechanism of Environmentally Sustainable Development of Ukraine under Conditions of Globalization
The article presents structured financial mechanism of environmentally sustainable development of Ukraine. Interrelations among financial mechanisms at different levels are suggested to be analyzed by means of transmissi...
Theoretical Grounds of Formation of Strategies of International Activity of the Country
The article analyses grounds of formation of strategies of international activity of the country. During the period of a deep economic and political crisis Ukraine is found today, strategic planning and establishment of...
Application of the Positive International Experience of Tax Regulation of Investment and Innovation Activity in Ukraine
The goal of the article is to study the positive international experience in the sphere of tax regulation of investment and innovation activity and a possibility of its use in modern practice. It analyses application of...
Modern Drivers of Business Development under Crisis Conditions
The article is aimed to substantiate introduction of complementary services targeted at improving satisfaction of the regular customers as a measure of development under conditions of crisis and resource constraints. As...