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The Organizational-Methodical Bases for Auditing of the Enterprise’s Liabilities and Collaterals
Nazarenko I. М., Nazarenko A. V., Sokolenko L. F.

Nazarenko, Inna М., Nazarenko, Alexandr V., and Sokolenko, Liudmyla F. (2019) “The Organizational-Methodical Bases for Auditing of the Enterprise’s Liabilities and Collaterals.” Business Inform 6:194–201.
https://doi.org/10.32983/2222-4459-2019-6-194-201

Section: Accounting and Auditing

UDC 658:336.717.137.3:657.62

Abstract:
The article is aimed at substantiating the organizational-methodical bases of auditing of the enterprise’s liabilities and collaterals. The parameters of the above mentioned bases should comprehensively substantiate the ways in which the objective of an auditing be met, clearly identify audit procedures at each stage of an audit inspection, allow the formation of an acceptable and sufficiently evidence-based framework that will be reflected in the documentary data, the important elements of which will be summarized in the Auditor's Report and presented to the relevant authorities. It is argued that against the background of the unstable financial situation of Ukraine’s enterprises, the increased dependence of business entities on the external sources of financing, the issue of assessing the impact of the actual size of liabilities and collaterals on the continuity of functioning of business entity becomes relevant. A contextual consideration of the continuity assumption implies the mandatory use of the audit procedures, which necessitate the calculation and assessment of indicators, which characterize solvency and financial stability.

Keywords: audit, audit evidence, collaterals, liabilities, methodology, approval.

Fig.: 3. Tabl.: 2. Bibl.: 11.

Nazarenko Inna М. – Doctor of Sciences (Economics), Professor, Department of Economic Control and Audit, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]
Nazarenko Alexandr V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Economic Control and Audit, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]
Sokolenko Liudmyla F. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/rada/show/v0433201-13/conv
Mizhnarodni standarty kontroliu yakosti, audytu, ohliadu inshoho nadannia vpevnenosti ta suputnikh posluh. Vydannia 2016-2017 rr. [International standards for quality control, audit, review of other assurance and related services. Edition 2016-2017], part 1. Kyiv: Mizhnarodna federatsiia bukhhalteriv; Audytorska palata Ukrainy, 2018.
[Legal Act of Ukraine] (2012). https://zakon.rada.gov.ua/laws/show/929_020
[Legal Act of Ukraine] (2012). https://zakon.rada.gov.ua/laws/show/929_023
[Legal Act of Ukraine] (2012). https://zakon.rada.gov.ua/laws/show/929_051
[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/laws/show/z0336-13
[Legal Act of Ukraine] (2000). https://zakon.rada.gov.ua/laws/show/z0085-00
[Legal Act of Ukraine] (2003). https://zakon.rada.gov.ua/laws/show/z1054-03
[Legal Act of Ukraine] (2014). https://zakon.rada.gov.ua/laws/show/z1365-14
[Legal Act of Ukraine] (1999). https://zakon.rada.gov.ua/laws/show/996-14
Proskurina, N. M. “Metodolohichni pidkhody formuvannia audytorskykh protsedur“ [Methodological approaches to the formation of audit procedures]. Naukovi zapysky [Natsionalnoho universytetu «Ostrozka akademiia»]. Seriia «Ekonomika», no. 17 (2011): 266-275.

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