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

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 8 (48)

Published: 2019.09.17

DOI: 10.37128/2411-4413-2019-8

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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APPROACHES TO THE DEVELOPMENT OF AN AUDIT FIRM COMMERCIAL PROPOSAL FOR THE AUDIT OF THE FINANCIAL STATEMENTS OF THE COMPANY

DOI: 10.37128/2411-4413-2019-8-15

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FABIYANSKA Victoria – Candidate of Economic Sciences, Associate Professor of State Audit

and Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, Soniachna str. 3, е-mail: Viktoriafab@ukr.net).

Annotation

The article deals with the notion of "commercial offer" in the context of the relations arising in the

provision of audit services between two parties: the auditor (audit firm) and the customer (enterprise),

whose management, based on the results of the analysis of this document, decides on interaction with the

subject of the audit. activities.

The views of economists-practitioners on the essence of the commercial proposal, its structure and

approaches to the preparation of this document are generalized. The author identified and formed a list of

the main factors that affect the format and content of the commercial proposal, which must be considered

in order to prepare documentation that can interest the client.

In order to facilitate the preparation of the business proposal of the audit firm, the author is

recommended to prepare a document in the following structure: cover letter; profile of the audit firm; the

content part; final part; brief summaries of the members of the audit firm.

In the substantive part of the commercial proposal, the author is recommended to provide the

following information: Areas of audit services offered; the type of financial information considered; type

of confidence; the purpose of the audit; the purpose of the audit; work experience in the relevant field,

approach to the audit with its detailed description; timing of audit services; fees for audit services; the

confidentiality and independence of the auditors.

As a result of the research, the author has formed his own definition: a commercial proposal is a

document that is submitted to the customer and prepared in accordance with intercompany standards,

containing information about the company, products, works, services, as a result of which the customer

becomes positive impressions and expectations about the quality of the services offered, desire to purchase

them and cooperate with the business entity.

Keywords: audit of financial statements, audit services, proposal, business proposal, tender documentation, audit results.

List of references

1. Zdyrko, N.H. & Hordieeva, К.V. (2010). Teoretychni aspekty sutnosti audytorskoho ryzyku v

Ukraini [Theoretical aspects of essence of auditor risk in Ukraine]. Ekonomichni nauky. Ceriia : Oblik i

finansy - Economic sciences. Series: Accounting and finances, 7(1), 502-508. Retrieved from

http://nbuv.gov.ua/UJRN/ecnof_2010_7(1)__65 [in Ukrainian].

2. Nazarova, K.O. (2013) Prychyny ta henezys rozvytku ukrainskoho audytu v napriamku yoho

sotsialnoi oriientatsii [The reasons and genesis of the development of Ukrainian audit in the direction of

its social orientation]. Kultura narodov Prychernomoria - Culture of the peoples of the Black Sea, 256, 23-26. Retrieved from http://dspace.nbuv.gov.ua/handle/123456789/92332 [in Ukrainian].

3. Redko, O.Iu. (2018) Osnovni iliuzii shchodo rynku audytu v Ukraini [The main illusions about

the audit market in Ukraine] Statystyka Ukrainy - Statistics of Ukraine. 1. 93-97 [in Ukrainian].

4. Slovnyk ukrainskoi movy: v 11 tomakh [Dictionary of the Ukrainian language: in 11 volumes]

(1974), Tom 5, 575 Retrieved from http://sum.in.ua/s/propozycija [in Ukrainian].

5. Ruzhentseva, Ye. & Sysoienko, M. (2016) Zarobyty propozytsiiu [Earn an offer]. Ukrainskyi

yuryst. Zhurnal suchasnoho pravnyka - Ukrainian lawyer. The Journal of Modern Lawyer. 11. Retrieved

from http://jurist.ua/?article/1184. [in Ukrainian].

6. Pro publichni zakupivli: Zakon Ukrainy vid 25.12.2015 r. № 922-VIII. [About the audit of

financial reporting and audit activity: Law of Ukraine dated December 25, 2015, No. 922 -VIII]. (n.d.).

zakon2.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/main/922-19 [in Ukrainian].

7. Kodeks etyky profesiinykh bukhhalteriv [Codex of Ethics for Professional Accountants]. (2012)

Kyiv [in Ukrainian].

8. Mizhnarodni standarty kontroliu yakosti, audytu, ohliadu, inshoho nadannia vpevnenosti ta

suputnikh posluh, vydannia 2016-2017 roku [International Standards on Quality Control, Audit, Review,

Other Assurance and Related Services, Edition 2016-2017]. (n.d.) www.apu.net.ua. Retrieved from

https://www.apu.net.ua/component/content/article/2-uncategorised/1151-miznarodni-standarti-kontrolu-yakosti-2016-2017 [in Ukrainian].

9. Pro audyt finansovoi zvitnosti ta audytorsku diialnist: Zakon Ukrainy vid 21.12.2017 r. № 2258- VIII

[About the audit of financial reporting and audit activity: Law of Ukraine dated December 21, 2017, No. 2258-VIII]. (n.d.). zakon2.rada.gov.ua. Retrieved from http://zakon2.rada.gov.ua /laws/show/2258- 19 [in Ukrainian].

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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).