BUSINESS INFORM №6-2016

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27

Section: Accounting and Auditing
UDC 657.63:658
Voinova T. S., Multanivska T. V.
The Informational-Analytical Support to Formation of the Auditor's Professional Judgment on Continuity (p. 174 - 185)
The article is aimed at generalizing the theoretical foundations of the informational-analytical support to formation of the auditor's professional judgment on the continuity of activity and developing the practical recommendations for the auditor's engagement with the management. The author's definition of the concept has been substantiated and proposed, its composition has been determined. It has been found that, as one of the main tasks of the informational-analytical supporting the audit of continuity, in addition to the standard procedures for processing information, can be appropriate to allocate procedures for assessment of the degree of reliability of the information source through the definition of economic interests, information needs, and expectations of relevant management parties that provide such information. A set of measures has been elaborated to promote communication of auditor with management and those endowed with the highest authorities to adequately provide the sufficient and acceptable audit evidences of the process of formation of the auditor's professional judgment on approval for continuity of activity.
Keywords: informational-analytical support, the auditor's professional judgment, continuity
Fig.: 3. Tabl.: 5. Bibl.: 39.

Voinova Tetiana S. – Candidate of Sciences (Economics), Associate Professor, Department of Control and Audit, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Multanivska Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Department of Control and Audit, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Voinova, Tetiana S., and Multanivska, Tetiana V. (2016) “The Informational-Analytical Support to Formation of the Auditor's Professional Judgment on Continuity.” Business Inform 6:174–185.

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