Issue №: 1 (29)
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.
APPLYING THE PROFESSIONAL JUDGMENT OF THE AUDITOR IN THE CONTEXT OF THE DEVELOPMENT OF INTERNATIONAL AUDITINNG STANDARDS
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).
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.
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2. Man'ko N. Shcho potribno znaty kerivnyku zamovlyayuchy audyt / N. Man'ko [Elektronnyy resurs] – Rezhym dostupu: http://misto.vn.ua.
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.
4. Proskurina N.M. Protsedurne zabezpechennya audytu. Teoriya i praktyka: monohrafiya / N.M. Proskurina. – K.: Inform.-analit. ahenstvo, 2011. – 739 p.
5. Tomchuk O.V. Suchasnyy stan i tendentsiyi rozvytku audytors'koyi diyal'nosti v Ukrayini / O.V. Tomchuk, N.H. Zdyrko // Ekonomika. Finansy. Menedzhment: aktual'ni pytannya nauky i praktyky. – 2017. – No 4. – Pp. 32-42.
6. Kontseptsiya diyal'nosti Audytors'koyi palaty Ukrayiny na 2016 – 2017 roky zatv. rishennyam APU vid 26.05.2016 r. N 325/8 [Elektronnyy resurs]. – Rezhym dostupu: www.apu.com.ua.
7. Zvit Audytors'koyi palaty Ukrayiny do Kabinetu Ministriv Ukrayiny za 2016 rik [Elektronnyy resurs]. – Rezhym dostupu: http://www.apu.com.ua.
8. Pro audyt finansovoyi zvitnosti ta audytors'ku diyal'nist' : Proekt Zakonu vid 03.02.2017 N 6016 [Elektronnyy resurs]. – Rezhym dostupu : http://w1.c1.rada.gov.ua.
9. Pro vnesennya zmin do Zakonu Ukrayiny “Pro bukhhalters'kyy oblik ta finansovu zvitnist' v Ukrayini” (shchodo udoskonalennya deyakykh polozhen'): Zakon Ukrayiny vid 05.10.2017 N 2164-XIII [Elektronnyy resurs]. – Rezhym dostupu : http://zakon3.rada.gov.ua.
10. Yuzhanina N. Audytors'ka diyal'nist' v Ukrayini: shans dlya ob’yednannya y rozvytku / N. Yuzhanina [Elektronnyy resurs]. – Rezhym dostupu: http://yuzhanina.in.ua.
11. Mizhnarodni standarty kontrolyu yakosti, audytu, ohlyadu, inshoho nadannya vpevnenosti ta suputnikh posluh [Tekst]. Chastyna I : Vydannya 2015 roku / Per. z anhl. movy O. L. Ol'khovikova, O. V. Selezn'ov. – K. : Mizhnarodna federatsiya bukhhalteriv, 2015, Audytors'ka palata Ukrayiny, 2016. – 1249 p. [Elektronnyy resurs]. – Rezhym dostupu: http://www.apu.com.ua.
12. Ukrayins'kyy tlumachnyy slovnyk. [Elektronnyy resurs]. – Rezhym dostupu : https://ukrainian_explanatory.academic.ru.
13. Pro audytors'ku diyal'nist': Zakon Ukrayiny vid 22 kvitnya1993 roku No 125-KhII, iz nastupnymy zminamy i dopovnennyamy [Elektronnyy resurs]. – Rezhym dostupu: http://zakon3.rada.gov.ua.
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15. Polozhennya pro postiyne udoskonalennya profesiynykh znan' audytoriv Ukrayiny zatv. rishennyam APU vid vid 31.05.2007 No 178/5 zi zminamy [Elektronnyy resurs]. – Rezhym dostupu: http://www.apu.com.ua.
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
