Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 1 (29)

Published: 2018.01.30

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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APPLYING THE PROFESSIONAL JUDGMENT OF THE AUDITOR IN THE CONTEXT OF THE DEVELOPMENT OF INTERNATIONAL AUDITINNG STANDARDS

DOI: XX.XXXXX/XXXXXXXXXXXXX

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TOMCHUK Olesya – Candidate of Economic Sciences, Associate Professor, Dean of the Department of Accounting and Audit, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: olesya-tomchuk@yandex.ru).

FABIYANSKA Victoria – Candidate of Economic Sciences, Associate Professor of State Audit and Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Viktoriafab@ukr.net).

Annotation

The article examines the state of reforming of auditor activity in Ukraine. Which is related to the European integration processes, the purpose of which is to approximate Ukrainian legislation on Accounting and Audit to the EU legislation and entry of the national economy into the world economic space. The concept of professional judgment of an auditor and its application depending on the stages of the audit process in the context of international audit standards is explored. As a result of the research, the actual definition of "professional judgment of the auditor" is formulated – it is the application of professional competency characteristics in planning, obtaining and evaluating sufficient and acceptable audit evidence, as well as in substantiating of the independent auditor opinion, which is the ultimate goal of the audit. Validity of an auditor opinion is his qualitative and quantitative sign, which is achieved by obtaining sufficient and acceptable audit evidence obtained through the use of audit procedures identified by the auditor during planning of the audit. It allows to articulate the decision on the type of audit opinion and, therefore, provides an acceptable level of audit risk and high quality auditing. As a result of the conducted research the model of formation of the substantiated auditor's judgment was developed.

Keywords: professional judgment of the auditor, international standards of audit, substantiation of the auditor's judgment, professional competence of the auditor.

List of references

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3. Pozharyts'ka I.M. Profesiyne sudzhennya u konteksti standartiv audytu / I.M. Pozharyts'ka // Visnyk Chernihivs'koho derzhavnoho tekhnolohichnoho universytetu. – 2013. – No 4(70). – Pp. 454-459.

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).