职能审计在其发展的现阶段存在的问题

2016 13th International Scientific-Technical Conference on Actual Problems of Electronics Instrument Engineering (APEIE) Pub Date : 2016-10-01 DOI:10.1109/APEIE.2016.7807059

S. Bychkova, Vyacheslav V. Skobara

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引用次数: 1

摘要

今天，由于经济主体的不公平行为，审计作为控制会计报告扭曲的因素的作用有所下降。其主要原因有:不符合审计准则的要求;金融危机;经济主体不公平行为导致财务报表失真的审计方法不完善;官方认可的会计报告审计客观不可能考虑经济主体非正式影子活动的风险;审计机构与经济主体有序活动不一致。

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Functional problems of audit at the present stage of his development

Today decrease in a role of audit as factor of control of distortions of accounting reports as a result of unfair actions of the economic subject is noted. The main reasons of that are the followings: non-compliance with requirements of auditor standards; financial crisis; imperfection of methodology of audit regarding identification of distortions of financial statements as a result of unfair actions of the economic subject; objective impossibility of officially recognized audit of accounting reports to consider risks of informal shadow activity of economic subjects; inconsistency of institute of audit with the ordered activities of economic agents.

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2016 13th International Scientific-Technical Conference on Actual Problems of Electronics Instrument Engineering (APEIE)

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