BUSINESS INFORM №2-2017

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41

Section: Accounting and Auditing
UDC 657
Korolyuk T. M.
The Analysis and Systematization of Scientific Research on Risk Issues in the System of Accounting, Analysis and Audit (p. 275 - 281)
The article is aimed at research, critical analysis and systematization of theses by domestic scientists on the issues of risk in the system of accounting, analysis and audit. It has been found that the main focus of the publication is given to studying of specific types of risk (audit risks, currency risks, risks to the factoring company, risks of economic activities of tour operators) or economic activity in the risk circumstances. To each of theses are inherent distinctive elements of scientific novelty, because of each author's own vision as to solution to certain problem situation. Given the provided purpose, objects, subject and scientific novelty of the researches, the main results are systematized in terms of organizational, theoretical-methodological, and methodical approaches. It has been found that most of the dissertation researches would focus on issues of risk analysis and risk audit, only a few domestic scientists explored the issue of risks in the accounting system. The article identifies directions for further research on defining essence of the notion of «risk» as the object of accounting, risk classification in accounting, displaying risks in the accounting.
Keywords: risk, accounting, analysis, audit, information, economic activity.
Tabl.: 3. Bibl.: 9.

Korolyuk Tetyana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Ternopil Ivan Pului National Technical University (56 Ruska Str., Ternopil, 46001, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Korolyuk, Tetyana M. (2017) “The Analysis and Systematization of Scientific Research on Risk Issues in the System of Accounting, Analysis and Audit.” Business Inform 2:275–281.

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