Analytical procedures and their implementation in the process of state financial audit
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2018, Vol 0, Issue 2
Abstract
The basis for the practical implementation of the state financial audit is the audit procedures. Therefore, there is a need for thorough research and solving problems related to their implementation at all stages of the state financial audit. The article explores the search and execution of such procedures that would meet modern requirements for the methodology and results of the state financial audit in Ukraine and are widely used in the practice of economically developed countries of the world. One of these procedures is, above all, analytical procedures. Therefore, the article substantiates the necessity of carrying out analytical procedures at all stages of the state financial audit and their direct impact on the effectiveness of the audit as a whole.
Authors and Affiliations
Oksana Riabchuk
Keywords
Related Articles
- EP ID EP508707
- DOI 10.33244/2617-5932.2.2018.178-183
- Views 219
- Downloads 0
State financial audit: status,trends of modernization and the need for standardization
The article considers problems of development of state financial audit performed by Deroudille, the directions of modernization of normative and methodological support of the state financial audit, in particular, special...
Nature identification of the information system of accounting and its main characteristic features
Within the article research of the nature of the essence of the information system of accounting is conducted and its main characteristic features are defined. Nature of the defined system is defined through identificati...
Essence and normative providing of accounting information
The questions of forming of accounting information are probed in the article, in particular essences, classifications and it normative providing. Certainly intercommunication and logical sequence of terms «information –...
Balance of the development of the financial market and the new economy as a strategy for successful socio-economic changes in Ukraine
In article is analyzed the relationship that is the basis for development of new type of economy and financial market. Also is shown the importance of balancing of such relationship as strategic direction because the app...
Tax regulation in conditions of formation digital economy in Ukraine
The article is devoted to the study of the development of digital society and its impact on the national economy and governance of economic processes. The actual potential of introduction of digital technologies in the f...