ОРГАНІЗАЦІЙНО-МЕТОДИЧНЕ ЗАБЕЗПЕЧЕННЯ АУДИТУ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

The article is concerned with disclosing the theoretical, organisational foundations and methods of continuity audit based on analytical procedures. The purpose of the study is to substantiate the theoretical, organisational and methodological foundations of the going concern audit of enterprises under conditions of uncertainty. Object of research - organisational and methodological support for the audit of business continuity of enterprises. Methods used in the study: scientific cognition, method of generalisation, comparison, logical and substantive, methods of induction and deduction, analysis. The main hypothesis is the development of organisational and methodological foundations of the going concern audit based on the expansion of analytical procedures to meet the information needs of stakeholders about the status and potential of the financial viability of the enterprise's going concern under conditions of uncertainty. Summary of the main material. Under martial law, the importance of the continuity audit as a tool for protecting the interests of users of financial statements and ensuring that stakeholders are aware of the state of financial solvency and prospects for sustainable development of enterprises increases. Organisational and methodological support of the continuity audit is determined by the objectives of the audit and the needs of stakeholders to obtain reliable information on the assessment of financial viability to ensure continuing operations in the future.  The proposed methodology for auditing the going concern of enterprises based on analytical procedures provides a holistic view of the organisation of the audit by the following stages: 1) analysis of liquidity and solvency of enterprises; 2) analysis of profitability potential; 3) analysis of financial stability; 4) analysis of risks of activity; 4) analysis of the potential of continuous activity of the enterprise. Particular attention in the process of a going concern audit is paid to the classification and analysis of business risks.  Analytical procedures for assessing business risks, determining reserves to cover losses of economic benefits in relation to the risks of non-payment of receivables and reduction in the value of financial instruments have been substantiated. The methodology for auditing the going concern of enterprises based on the expansion of analytical procedures, the implementation of which provides an opportunity to generate high-quality information to assess the potential of the enterprise's going concern, taking into account the risk and prepare a reasonable audit opinion, is original and of practical importance. Conclusions. The implementation of scientific and methodological recommendations on the organisation and methodology of the continuity audit based on the expansion of analytical procedures will help to obtain sufficient evidence for a realistic assessment of the potential of financial solvency of enterprises, preparation of the audit opinion on compliance with the principle of continuity and improve the quality of the audit.