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The Student’s Olympiad as a Form of Professional Training for Analysts-Statistician 学生奥林匹克竞赛作为分析员和统计学家专业培训的一种形式
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.04
I. Honchar, S. Zaiets
{"title":"The Student’s Olympiad as a Form of Professional Training for Analysts-Statistician","authors":"I. Honchar, S. Zaiets","doi":"10.31767/su.2(85)2019.02.04","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.04","url":null,"abstract":"The article describes the practical experience in organizing the first All-Ukrainian Olympiad on Economic Analytics and Statistics, aiming to improve the quality of professional training, increase the students’ interest to in their chosen profession and create conditions for students to acquire the necessary professional skills and abilities, and gain experience in educational and professional activities. The assessment of the foreign labor market for specialists in Statistics / Analytics / Finance, allowing to determine the relevance of the profession in the near future, is given. A review of the competencies of a statistics analyst, acquired by future specialists in domestic higher education institutions, is made. It is emphasized that formation of the professional competencies cannot be confined to individual disciplines or educational programs; it requires the conditions for  the effective influence of educational technologies, methods, organizational forms, learning environments, including the participation of students in intellectual competitions and Olympiads. \u0000For understanding the structure and specificity of tasks at the first All-Ukrainian Olympiad on Economic Analytics and Statistics, examples of the tasks simulating various aspects and components of an analytical study are given. The results shown by the students participating in the Olympiad are analyzed in comparison with the current requirements to the professional competencies in analytics and statistics. The conclusion about the diagnostic function of Olympiad is made. \u0000The link to the web-site where the Olympiad materials are displayed, allows for using the innovative approaches to lecturing in higher educational institutions as part of the academic program for economic analysts. The current trends in support of gifted students are outlined, and proposals are made on how to improve the effectiveness of student Olympiads in Economic Analytics and Statistics. \u0000Measures for the potential implementation of “social lift” system for young statistics analysts are highlighted. It is stressed that the training of students for Olympiads can be a means elevating their professional and intellectual level, motivating their self-organization and self-realization, and increasing their overall statistical education.   \u0000Further research will focus on feasibility studies and proposals related with adoption of new professions dealing with statistical analytics.","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45871115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Drivers of the Total Factor Productivity 全要素生产率的驱动因素
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.02
T. Kvasha
{"title":"The Drivers of the Total Factor Productivity","authors":"T. Kvasha","doi":"10.31767/su.2(85)2019.02.02","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.02","url":null,"abstract":"The Total Factor Productivity (TFP) is now widely recognized as an important factor in both long-term economic growth and short-term growth fluctuations. Researchers of the International Monetary Fund came to the conclusion that the growth of the TFP was the most important long-term factor in raising the living standards. Therefore, the IMF and academics from different countries has been scrutinizing the reasons for the slowdown in TFP and investigating the underlying factors. The low rates of GDP grow in Ukraine call for finding the drivers, one of which is TFP growth. It raises the importance of analysis of the factors promoting this growth in Ukraine.  The purpose of this work is to define TFP drivers, which would be most effective for Ukraine. TFP drivers in foreign countries are analyzed, TFP dynamics for Ukraine is calculated by use of Solow model, and TFP drivers over 2000–2017 are determined.         The analysis of publications about TFP drivers at global level shows that they include: international transfer of knowledge and technologies, activities of small innovative fast-growing firms, the enhanced quality of quality of education, the increased expenditures on R&D and innovations, especially by business sector, the increased investments in intangible assets, the intensified patent activity, access of enterprises to lending. The TFP dynamics in Ukraine, calculated by the Solow model, is characterized by high growth rates by 2012, a sharp fall in 2013-2015, and a return to the growth path in 2016-2017, but, as in the whole world, by very moderate pace. The factors contributing to this return are capital investment in intangible assets, the increasing patent activity of Ukrainian researchers, the intensified innovation in the high-tech sector. Factors constraining the TFP and the contribution of innovation to economic growth are a significant proportion of technology transfer in the form of “know-how, agreements for the acquisition (transfer) of technologies”, which holds back the widespread introduction of cutting-edge technologies, and the reduction of funding for R&D and innovation. Further studies should be focused on searching for political decisions promoting implementation of structural reforms aimed to solve the existing problems and eliminate their consequences, especially in of the innovation and education field.","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48117710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Статистика у цифрову епоху: наукові здобутки професіоналів і початківців 数字时代的统计学:专业人士和初学者的科学成就
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.11
З. О. Пальян
{"title":"Статистика у цифрову епоху: наукові здобутки професіоналів і початківців","authors":"З. О. Пальян","doi":"10.31767/su.2(85)2019.02.11","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.11","url":null,"abstract":"Життєдіяльність сучасного суспільства важко уявити без цифрових комп’ютерних технологій. Можливості всесвітньої мережі Інтернету давно вже вийшли за межі інформаційно-комунікативного простору. Сьогодні цифрові технології забезпечують функціонування різноманітних сфер суспільного життя – від виробничих процесів, фінансово-банківських і торговельних операцій до надання різноманітних соціальних послуг: адміністративних, освітніх, медичних, юридичних тощо. Утім шлях у глобальний світ взаємоузгоджених великих масивів даних з їх обробкою, узагальненням, зберіганням та аналізом неможливо пройти без застосування інформаційних технологій та статистики.","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45170027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Investment Security of the Country: Strategic Goals and Support Mechanisms 国家投资安全:战略目标和支持机制
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.09
T. Bondaruk, O. Bondaruk
{"title":"The Investment Security of the Country: Strategic Goals and Support Mechanisms","authors":"T. Bondaruk, O. Bondaruk","doi":"10.31767/su.2(85)2019.02.09","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.09","url":null,"abstract":"It is justified that scientific studies of economic security at country level gain higher importance in the conditions of transformation. The processes concerned with the investment security are gaining special significance, because it is an important condition for the sustainable development of a country. An econometric assessment of the data on incoming foreign direct investment in the national economy and Investment Attractiveness Index of Ukraine is performed. The theoretical framework of the investment security and its strategic goals are investigated. The investment security mechanism is defined by the author as the system of organizational, economic, institutional and legal actions with impact on the domestic economic environment, intended to stimulate domestic and foreign investors to sustain the scopes of economic investment capable to guarantee the extended reproduction of the economy, protection of the national economic interests,  effective location, prevention and liquidation of the threats to the investment security of a country. The theoretical construction of the investment security mechanism is defined; its underlying theoretical and methodological principles are extended. It is shown that the organizational and economic mechanism for the investment security represents a multilevel hierarchical system of causally linked organizational and economic mechanisms and their typical groups (entities, objects, principles, methods, instruments etc.), and the ways of their interactions that harmonize economic relations (interests) of the government and business entities and the whole society. It is demonstrated that the investment security needs to be based on the following principles: the elaborated strategy; the clearly formulated national economic interests; the classification of threats; the defined set of indicators and their marginal levels; the security assessment; the applications of tools, ways and methods to ensure security; the elaborated strategy of the investment security. The investment security mechanism is implemented with the goal of guaranteeing the national economic interest. It is shown that the next step in the study has to focus on indentifying the risks and threats to the investment security and building the mechanism for protecting the national interests of a country.   ","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47971530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Unpaid Care Work in the Republic of Belarus: Structure Analysis and Methods of Macroeconomic Assessment 白俄罗斯共和国的无偿护理工作:结构分析和宏观经济评估方法
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.08
N. V. Agabekova, A. V. Korolenok
{"title":"Unpaid Care Work in the Republic of Belarus: Structure Analysis and Methods of Macroeconomic Assessment","authors":"N. V. Agabekova, A. V. Korolenok","doi":"10.31767/su.2(85)2019.02.08","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.08","url":null,"abstract":"Achieving gender equality is important for sustainable socio-economic development of the country. The significance of this problem is also reflected in the Sustainable Development Goals, namely, achieve gender equality (Goal 5). While the Republic of Belarus pays great attention to solving gender problems, inequality in the labor market is persisting. In particular, gender differences in the distribution of paid and care-related work still exist. Therefore, it is important to study and identify the differences in the time budget of employed men and women in the Republic of Belarus, with assessing the unpaid household services and their recording in national accounts. \u0000The article is devoted to the analysis of the time use structure in the Republic of Belarus, with determining the differences in the distribution of paid and unpaid work between men and women and assessing the housework that is “invisible” for a market economy. The study is based on the methodological approaches of the System of National Accounts and the updated international standards on labor statistics. Data from time-use surveys and sample household surveys on employment issues are used as the information base of our study. \u0000It is shown that the total daily working day of women lasts 68 minutes longer than the working day of men, which is explained by the fact that women spend twice longer time on housework than men. The unpaid work (services produced inside households) is valuated by the cost approach using the methods of full, specialized replacement and opportunity costs. \u0000The estimated scopes of the household work “invisible” for a market economy range from 12.6% to 20.5% of Gross Domestic Products in 2018. Future studies should focus on the assessment of the women’s contribution in the national economy, with inclusion of their housework and the household output for own final consumption in the traditional macroeconomic indicators.","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42804897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
П’ята Балтійсько-Нордична конференція зі статистики обстежень 第五届波罗的海北部调查统计会议
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.12
В. Г. Саріогло
{"title":"П’ята Балтійсько-Нордична конференція зі статистики обстежень","authors":"В. Г. Саріогло","doi":"10.31767/su.2(85)2019.02.12","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.12","url":null,"abstract":"З 16 по 20 червня 2019 року у шведському місті Еребру (Örebro) відбулася 5-та Балтійсько-Нордична конференція зі статистики обстежень, BaNoCoSS-2019. BaNoCoSS – це наукові конференції, що відбуваються кожні чотири роки і на яких провідні науковці, фахівці, докторанти та студенти зі Швеції, Фінляндії, Естонії, Латвії, Литви, України й Білорусі представляють свої розробки з теоретико-методологічних та прикладних питань статистики вибіркових і суцільних обстежень. До участі у конференціях як ключові спікери запрошуються також провідні вчені з інших країн. Конференції BaNoCoSS-2019 організовуються Балтійсько-Північно-Українською (БНУ) мережею статистики обстежень. Попередні конференції проводилися по черзі у Швеції та Фінляндії: BaNoCoSS-2015 – у Гельсінкі (Helsinki), Фінляндія; BaNoCoSS-2011 – у Норрфеллсвікен (Norrfällsviken), Швеція; BaNoCoSS-2007 – у Куусамо (Kuusamo), Фінляндія; BaNoCoSS-2002 – в Аммарнасі (Ammarnäs), Швеція.","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46026698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Participation of the Public in Central and Local Governance: Principles, Statistics and European Experiences for Ukraine 公众参与中央和地方治理:乌克兰的原则、统计和欧洲经验
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.03
V. Semianovskyi
{"title":"Participation of the Public in Central and Local Governance: Principles, Statistics and European Experiences for Ukraine","authors":"V. Semianovskyi","doi":"10.31767/su.2(85)2019.02.03","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.03","url":null,"abstract":"Issues of the effective participation and cooperation of the civil society in power bodies have been a central social problem of the globe in the latest times. Although theoretical issues of participatory governance have been well developed and widely implemented, e. g. in business sector, cooperation of Power and Community pose a serious problem in the world and Ukraine in particular. The effectiveness of cooperation between Power and the civil society is downgraded by the issue the current condition of both parties, the quality of their work and their mutual trust. Also, it needs to be born in mind that this problem is a part of the triangle Power – Society – Business, and that the external environment has significant impact in the conditions of globalization. \u0000Given the Ukrainian context, it should be considered that the power system here was inherited from the Soviet Union. It is incompatible with the present-day realities, and its reform has been so far ineffective. The data from the State Statistics Service of Ukraine (SSSU) show the vast numbers of officials in local governance and central power bodies, picked up in industry-like administrative departments. The bulky apparatus of public governance being streamlined on the problem solution process in economic industries, social problems, not mentioning the ones of individual humans, can be looked at only before elections.   \u0000On the other hand, according to SSSU, Ukraine has a network of rather diverse public organizations, but their total number is small. According to Eurostat, quantitative and qualitative parameters of the civil society in Ukraine lag far behind the European ones. A diversity of goals, weak consolidation of efforts, resources and methods for solving the most important problems are factors complicating the cooperation between Power and Community. \u0000Theoretical and practical aspects of the problem related with cooperation of Power and the civil society have been elaborated in Europe since long. Advanced principles and various technologies for its solution have been proposed and implemented. The first typology of the public participation in form of “public participation staircase” was admittedly made by researcher Sh. R. Arnstein. She broke the staircase into the three levels: non-participation, symbolic participation, public power. To boost the effectiveness of collaborative action, the European community has elaborated the Code of recommended norms for the participation of the public in taking public decisions. In fact, this technology is the standard of cooperation between Power and Community in Europe.   \u0000The need for reform of the system for cooperation of power bodies with the civil society in Ukraine by use the European experience of cooperation is substantiated. The issues of goals, principles, methods and phases of cooperation between the power and the society, their advantages and drawbacks are highlighted.","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47794183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Analysis of International Experiences in Constructing the Information System of Education Management in the Field of Technical and Vocational Education and Training 技术职业教育培训领域教育管理信息系统建设的国际经验分析
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.06
M. V. Lesnikova
{"title":"Analysis of International Experiences in Constructing the Information System of Education Management in the Field of Technical and Vocational Education and Training","authors":"M. V. Lesnikova","doi":"10.31767/su.2(85)2019.02.06","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.06","url":null,"abstract":"Education Management Information System (EMIS) is an organized group of information and documentation services that collects, stores, processes, analyzes and disseminates information on the planning and management of the education system. Each country tend to have own EMIS because of the differences in local systems of education and training. EMIS in the field of Technical and Vocational Education and Training (TVET), or TVET-MIS, is a consolidated EMIS for timely access to high quality information. The analysis showed that in all the countries under study the owner of EMIS in the field of vocational education is the Ministry of Education. Data is collected in the vast majority of countries, with exception of Brazil and Pakistan, from public vocational education institutions, and cover the formal education sector. \u0000Indicators contained in EMIS for professional (vocational) education provide the possibility of international comparisons, methodological soundness and simplicity of making statistical reports; they provide the user with the opportunity to generate the necessary information independently (an example is Open EMIS Core – TVET-MIS), form the extended database of registers with wide possibilities for searching the necessary information, tracing the trajectory of employment of graduates of professional (vocational) education institutions. These systems are characterized by: the availability of indicators of the effectiveness of the system of professional (vocational) education (examples are MLDS, Maryland and TVET-MIS – Career Tech, Ohio, USA), the coverage of professional (vocational) education institutions in public and private sectors, the successful coordination of the system of professional (vocational) education with the stakeholders (an example is NEMIS system in Pakistan), a comprehensive electronic system for collecting, managing and analyzing data from the system of professional (vocational ) education, despite economic instability in a country (an example is TAALIM system, Afghanistan), coverage of the informal professional (vocational) education sector, self-contained computerized data collection system that uses a centralized procedure for extracting primary data on one date for all institutions (an example is SISTEC system, Brazil).","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49446915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Statistical Analysis of Book Publishing Industry in Ukraine: 1917–2017 乌克兰图书出版业统计分析:1917–2017
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.01
О. О. Horobets
{"title":"A Statistical Analysis of Book Publishing Industry in Ukraine: 1917–2017","authors":"О. О. Horobets","doi":"10.31767/su.2(85)2019.02.01","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.01","url":null,"abstract":"A broad statistical analysis of the book publishing industry over 1917–2017 is performed, with focus on the dynamics of industry indicators in 1991–2017. It is shown that throughout this period the average annual growth in the number of books and brochures produced by the book publishing industry made 620 units, or 5.13%. But the circulation had overall negative dynamics: its average annual decline made 3310 thousand, or 3.9%. The largest absolute decline in the circulation is recorded in 1993, 1999, and 2015. It is revealed that the per capita output in the industry was 1.5 books in 2013, 0.8 in 2015, and 1.1 in 2017. It is stressed that because books constitute a culture component and contribute in the moral enrichment of the society and book reading enhance the education level of a nation, the book supply of the population observed throughout the period of the Ukraine’s independence is unacceptable. A fact raising concern is that reading ranks fifth as a way of recreation in the Ukrainian society. \u0000It is demonstrated that the assumption about minor significance of a printed book in the digital era is fallacious and ungrounded. Transformations in science and technology, politics or economy have been persisting in Ukraine, but its people remain to be book readers. A book may change the format or production methods and materials, but a book is an integral attribute of the humanity. The events in Ukraine, both positive and negative, had strong impact on the development and change of socio-economic paradigms, which had implications for the book publishing industry. The development of any industry cannot be considered in isolation, by taking its dynamics off the context of socio-political processes and phenomena. It is shown that in the present-day conditions, when the living standards of the population are largely dependent on the salary rate or the household income, the need to purchase books had lower priority than meeting vital necessities of daily life. The importance of a further in-depth study of the external factors with impact on the industry development is stressed.   ","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43350802","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Organizational Principles of the Financial Reporting Audit in Ukraine 乌克兰财务报告审计的组织原则
Statistika Ukrayini Pub Date : 2019-08-22 DOI: 10.31767/su.2(85)2019.02.10
O. Lubenchenko, М. М. Vasiliuk
{"title":"Organizational Principles of the Financial Reporting Audit in Ukraine","authors":"O. Lubenchenko, М. М. Vasiliuk","doi":"10.31767/su.2(85)2019.02.10","DOIUrl":"https://doi.org/10.31767/su.2(85)2019.02.10","url":null,"abstract":"The steps to organize the work of an audit firm on performing the task of obligatory audit of financial reporting are defined: (i) appoint the key partner in the audit considering the criteria of audit quality, independence and competency; (ii) record the revealed non-compliances with the Law of Ukraine “Audit of Financial Reporting and Auditing Activities” in the work of an audit firm; (iii) make up personal records of audit customers; (vi) make up working documents, including the ones confirming independence of an audit firm and its staff, conclusions made in time of audit, to produce the audit report; (v) consider the specifics of actions of the key partner in audit in checking the consolidated financial report, the interactions with the Inspection on Quality Assurance, which is a part of the Body charged with public supervision of auditing and the Audit Chamber of Ukraine. It is found that more than one key partner can be appointed according to the Ukrainian law. This situation is fully acceptable when financial reports of high structured economic entities making up consolidated reporting are audited. \u0000It is substantiated that the key partner in audit and task teams members are appointed by an administrative document (the order) of an audit firm. The latter are appointed after the assessment of resources (human and technical) necessary for the task completion at the phase of client acceptance, which can be subject to subsequent review at the phases of planning and task performing, with the respective change in the team staff. An example of calculating the time budget for the audit task completion is provided. It is emphasized that a change of the key partner in time of audit would not be reasonable, because it is stipulated in the law that such partner must be personally involved in checking and sign the auditor report when the check is over. A change of the key partner will decline the quality of financial reporting audit due to the lack of permanent supervision over the checking process and control of task team members, especially when contradictory issues have to be dealt with. An audit firm can reveal non-compliances of its practices with the requirements of the Law of Ukraine “Audit of Financial Reporting and Auditing Activities” and introduce the procedures of recording the revealed non-compliances. These non-compliances are systematized in the article. A format of the personal records of audit customers and sources of making up personal records are specified. A format of the book for analysis of complaints coming from customers and regulatory bodies is proposed to audit firms. The recommended measures can help assure the quality of financial reporting audit in Ukraine.  ","PeriodicalId":52812,"journal":{"name":"Statistika Ukrayini","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46531130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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