{"title":"战争状态下的审计活动:问题、挑战、解决方法","authors":"Iryna Mustetsa","doi":"10.34025/2310-8185-2023-2.90.04","DOIUrl":null,"url":null,"abstract":"The high degree of activity of the scientific community in the development of auditing in the war and post-war period in Ukraine, as well as the presence of debatable issues regarding problems and challenges in the direction of the development of audit in wartime conditions, as well as in the post-war period on the way to European integration, determined the choice of the topic, setting of the aim, tasks, subject and creation of the scientific research. The war caused significant destruction and, due to numerous migrations, caused a significant shortage of professionals in the field of internal and external auditing. The legislator made significant steps on the way to stabilize the situation with the activity of auditing entities, in particular, a number of normative acts were adopted, which should ensure the functioning of audit firms. Scientists were especially interested in the issue of conducting online audits using computer technologies and artificial intelligence. Leading foreign associations of auditors and professional accountants have developed instructions for Ukrainian auditors on how to work taking into account the state of war, because enterprises that continue to work in difficult conditions need constant support and consulting. ОБЛІК , АНАЛІЗ І АУДИТ 50 Випуск IІ (90), 2023 The article examined the state of audit activity in wartime conditions; it identified the main problems and the ways to solve them. The work had established main directions of the development of audit activity subjects on the way to European integration, including their normative regulation. In the process of carrying out the research, general scientific theoretical methods were used: system analysis - to clarify the main criteria of the research; induction method – at the stage of collecting, systematizing and processing information for research; deduction method - in the process of researching theoretical problems; abstract-logical method - for making theoretical generalizations and conclusions regarding the problems and challenges of audit activity in wartime conditions. The article examines the state and prospects of audit activity in modern economic conditions. The main problems faced by the auditors were considered, the main challenges for audit firms were determined, and the ways of solving isolated problems were established. It has been established that the legislation has regulated some issues related to auditing activities under martial law, as well as the main areas of auditor support in the post-war period. It is possible for Ukrainian audit firms to achieve further development and recovery in the post-war period due to well-considered management decisions, legislative support, as well as using online audits, computer technologies, and artificial intelligence. The audit system should be aimed at increasing trust in audits and auditors, which will make it possible to increase the investment attractiveness of our state.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"60 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"AUDITING ACTIVITY UNDER THE STATE OF WAR: PROBLEMS, CHALLENGES, WAYS OF SOLUTION\",\"authors\":\"Iryna Mustetsa\",\"doi\":\"10.34025/2310-8185-2023-2.90.04\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The high degree of activity of the scientific community in the development of auditing in the war and post-war period in Ukraine, as well as the presence of debatable issues regarding problems and challenges in the direction of the development of audit in wartime conditions, as well as in the post-war period on the way to European integration, determined the choice of the topic, setting of the aim, tasks, subject and creation of the scientific research. The war caused significant destruction and, due to numerous migrations, caused a significant shortage of professionals in the field of internal and external auditing. The legislator made significant steps on the way to stabilize the situation with the activity of auditing entities, in particular, a number of normative acts were adopted, which should ensure the functioning of audit firms. Scientists were especially interested in the issue of conducting online audits using computer technologies and artificial intelligence. Leading foreign associations of auditors and professional accountants have developed instructions for Ukrainian auditors on how to work taking into account the state of war, because enterprises that continue to work in difficult conditions need constant support and consulting. ОБЛІК , АНАЛІЗ І АУДИТ 50 Випуск IІ (90), 2023 The article examined the state of audit activity in wartime conditions; it identified the main problems and the ways to solve them. The work had established main directions of the development of audit activity subjects on the way to European integration, including their normative regulation. In the process of carrying out the research, general scientific theoretical methods were used: system analysis - to clarify the main criteria of the research; induction method – at the stage of collecting, systematizing and processing information for research; deduction method - in the process of researching theoretical problems; abstract-logical method - for making theoretical generalizations and conclusions regarding the problems and challenges of audit activity in wartime conditions. The article examines the state and prospects of audit activity in modern economic conditions. The main problems faced by the auditors were considered, the main challenges for audit firms were determined, and the ways of solving isolated problems were established. It has been established that the legislation has regulated some issues related to auditing activities under martial law, as well as the main areas of auditor support in the post-war period. It is possible for Ukrainian audit firms to achieve further development and recovery in the post-war period due to well-considered management decisions, legislative support, as well as using online audits, computer technologies, and artificial intelligence. 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引用次数: 0
摘要
乌克兰科学界在战时和战后审计发展方面的高度活跃,以及在战时审计发展方向上存在的问题和挑战,以及在战后走向欧洲一体化的道路上存在的值得商榷的问题,决定了科学研究的选题、目标设定、任务、主题和创建。战争造成了严重破坏,由于大量移民,内部和外部审计领域的专业人员严重短缺。立法者在稳定审计实体活动的道路上采取了重要措施,特别是通过了一系列规范性法案,以确保审计公司的运作。科学家们尤其关注利用计算机技术和人工智能进行在线审计的问题。外国主要审计师和专业会计师协会为乌克兰审计师制定了如何在战争状态下开展工作的指南,因为在困难条件下继续工作的企业需要持续的支持和咨询。ОБЛІК , АНАЛІЗ І АУДИТ 50 Випуск IІ (90), 2023 这篇文章研究了战时条件下的审计活动状况;确定了主要问题和解决方法。这项工作确定了审计活动主题在欧洲一体化道路上的主要发展方向,包括其规范性条例。在研究过程中使用了一般科学理论方法:系统分析法--明确研究的主要标准;归纳法--在收集、系统化和处理研究信息阶段;演绎法--在研究理论问题的过程中;抽象逻辑法--对战时条件下审计活动的问题和挑战进行理论概括并得出结论。文章探讨了现代经济条件下审计活动的现状和前景。考虑了审计人员面临的主要问题,确定了审计公司面临的主要挑战,并确定了解决孤立问题的方法。已确定立法对戒严法下与审计活动有关的一些问题以及战后审计师支持的主要领域进行了规范。由于经过深思熟虑的管理决策、立法支持以及使用在线审计、计算机技术和人工智能,乌克兰审计公司有可能在战后实现进一步发展和恢复。审计系统应旨在提高人们对审计和审计师的信任度,这将有可能提高我国的投资吸引力。
AUDITING ACTIVITY UNDER THE STATE OF WAR: PROBLEMS, CHALLENGES, WAYS OF SOLUTION
The high degree of activity of the scientific community in the development of auditing in the war and post-war period in Ukraine, as well as the presence of debatable issues regarding problems and challenges in the direction of the development of audit in wartime conditions, as well as in the post-war period on the way to European integration, determined the choice of the topic, setting of the aim, tasks, subject and creation of the scientific research. The war caused significant destruction and, due to numerous migrations, caused a significant shortage of professionals in the field of internal and external auditing. The legislator made significant steps on the way to stabilize the situation with the activity of auditing entities, in particular, a number of normative acts were adopted, which should ensure the functioning of audit firms. Scientists were especially interested in the issue of conducting online audits using computer technologies and artificial intelligence. Leading foreign associations of auditors and professional accountants have developed instructions for Ukrainian auditors on how to work taking into account the state of war, because enterprises that continue to work in difficult conditions need constant support and consulting. ОБЛІК , АНАЛІЗ І АУДИТ 50 Випуск IІ (90), 2023 The article examined the state of audit activity in wartime conditions; it identified the main problems and the ways to solve them. The work had established main directions of the development of audit activity subjects on the way to European integration, including their normative regulation. In the process of carrying out the research, general scientific theoretical methods were used: system analysis - to clarify the main criteria of the research; induction method – at the stage of collecting, systematizing and processing information for research; deduction method - in the process of researching theoretical problems; abstract-logical method - for making theoretical generalizations and conclusions regarding the problems and challenges of audit activity in wartime conditions. The article examines the state and prospects of audit activity in modern economic conditions. The main problems faced by the auditors were considered, the main challenges for audit firms were determined, and the ways of solving isolated problems were established. It has been established that the legislation has regulated some issues related to auditing activities under martial law, as well as the main areas of auditor support in the post-war period. It is possible for Ukrainian audit firms to achieve further development and recovery in the post-war period due to well-considered management decisions, legislative support, as well as using online audits, computer technologies, and artificial intelligence. The audit system should be aimed at increasing trust in audits and auditors, which will make it possible to increase the investment attractiveness of our state.