| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2020 №3 (71) |
| Section: | Аccounting and audit |
| UDK: | 657.6 |
| DOI: | https://doi.org/10.33271/ebdut/71.084 |
| Article language: | Ukrainian |
| Pages: | 84-97 |
| Title: | Analytical substantiation of determining the threat of violation of ethical principles of audit |
| Authors: | Tereshchenko M. K., Dnipro University of Technology, Shyshkova N. L., Dnipro University of Technology |
| Annotation: | Methods. In the process of searching for analytical tools to identify and measure threats of violation of ethical principles in audit activities, methods of analysis and synthesis were used – to outline the range of qualitative and quantitative indicators, including synthetically created; methods of induction and deduction – to identify potential users, who are focused on analytical tools; methods of comparison and analogy – for a thorough study of ethical requirements and systematization of threats of their violation. The methodological basis of the study were methods of observation, which provided an opportunity to update the main problems of improving the quality of auditing in terms of compliance with ethical requirements. The method of analogy was used in the generation and systematization of quantitative indicators of compliance with qualitative ethical principles of auditing. The neuroprogramming method was used in the development of the algorithm for determining the weight of individual indicators in synthetic components and the resulting indicator of compliance with ethical principles. Results. The range of potential users of analytical tools for quantifying compliance with ethical requirements in auditing, which need to improve the quality of the audit, and their information requests – from the general improvement of quality control of audit services to audit entities to specific actions to unify the behavior of professionals based on the ethical requirements. A detailed list of threats and violations of fundamental ethical principles is formed based on existing theoretical and methodological approaches. The basic list of indicators of observance of ethical principles of audit which can become a basis for the unification of control at all levels of management of auditing activity is offered. An algorithm for determining the weight of indicators in synthetic components and the resulting indicator of compliance with ethical principles based on the use of features of the relationship of indicators and the benefits of neural networks is presented. Novelty. Information inquiries of users of different levels on specific methods of measuring compliance or violations of ethical principles of an audit with a certain list of indicators were identified. To improve the quality of auditing, it is proposed to quantify compliance with ethical auditing standards through the tools of neural networks. Practical value. The threats and violations of the fundamental ethical principles of auditing are generalized, and there is offered thhe variant of overcoming the complexity of identification and measurement of threats to the observance of the principles of professional ethics of the auditor as a component of the audit quality control system. The algorithm for creating synthetic indicators can serve as a basis for the formation of regulatory documents in terms of external and internal quality control of audit services of audit entities. |
| Keywords: | Principles of professional ethics of the auditor, International auditing standards, Threats and violations, Audit quality, Policies and procedures, Significant violations, Neural networks |
| File of the article: | EV20203_084-097.pdf |
| Literature: |
|
- Economic theory (current issues of modern economic theory, economic history and history of economic thought);
- International economic relations (theory and practice of international economic relations, globalization problems, specifics of socioeconomic and sustainable development of the countries of the world)
- Entrepreneurship and economics of enterprise (theoretical and practical issues of development of branches of national economy)
- Finances (laws and mechanisms of financial market operation, financial support of enterprises)
- Accounting and audit (research of methodology, methods and organization of accounting, analysis, audit and audit of financial and economic activities of enterprises and the tax system)
- Environmental management (issues of raising utilization efficiency of environmental management, resources saving issues, problems of search and feasibility study of raw material sources, directions and efficiency of the state economic policy in resource saving and environmental protection)
- Management (theoretical and practical issues of management in economic activities)
- Econometrics in management decision making (scientific substantiation of efficient management decision making methods in branch and enterprise economy)
- Мarketing (theoretical and practical issues of marketing approach to branch and enterprise development)
- Public administration (the study of state system of economy regulation, functions, management structures of different levels, the issues of organizational and economic mechanism of state support of entrepreneurship, activation of local communities’ activities)
Please, note the following instructions to submit your full papers to the journal: the journal will consider previously unpublished papers in Ukrainian or English languages that should relate to the theoretical and practical profile and follow the guidelines:
1. The paper limit is 8–12 pages (single-spaced type), to be submitted electronically via e-mail.
2. For authors with no Dr. Sc. degree in Economics the paper will be submitted with a review by a Dr. Sc. in Economics to justify its novelty and practical value.
3. Each paper must accompany a completed corresponding author form which includes author’s Surname, Name and Patronymic, scientific degree, academic title, work place, position, business and home postal addresses, phone and fax number, e-mail address. Also include the office of Nova Poshta, for the copy of the Bulletin issue with the author’s publication to be sent to.
4. In case the author (authors) wish to get additional copies of the issue, this should be noted separately in the author form.
Article layout
The article starts with UDC index (left aligned, no indentation)
Next line (no line skip) is the title of the article (in capital letters, full page format).
After a line skip are the author’s initials and surname, scientific degree, academic title, place of work or study, address (comma separated). Full page format.
After a line skip is the abstract (1800 characters) in the language of the article. Abstract contains information about specific scientific results obtained in the course of the study, the level of their novelty, propositions concerning their solutions and practical value of the obtained results. In the next line (no indentation) are keywords (10-12 words) in full page format.
After a line skip is the main text (two columns format) which includes the following parts:
– problem statement in general and its correlation with important scientific or practical tasks;
– analysis of recent papers containing the solution of the above problem for the authors to ground their research (references are required), determination of previously unsolved parts of a general problem discussed in the article;
– aim of the article (statement of purpose);
– materials and methods of the research with full justification of the received scientific results;
– conclusions of the research and perspectives for further scientific development in the sphere.
After a line skip is References (two column format). Bibliographic description is done according to GOST DSTU 7.1:2006 “The system of standards on information, library and publishing service. Bibliographic entry. Bibliographic description. General requirements and rules of composition” (State Commission for Academic Degrees and Titles of Ukraine Bulletin, #3, 2008).
After a line skip are abstracts (1800 characters each) in English languages with keywords in the appropriate language (6-10 words), full page format. Abstracts start with the title of the article (full page format, capitalized), author’s initials and surname, scientific degree, academic title, place of work or study in italics, full page format.
Guidelines:
- title: Times New Roman – 12 pt, bold, capitalized;
- subheading: Times New Roman – 12 pt, bold;
- author’s initials and surname, degree, title, place of work or study, E-mail – 12 pt, italics;
- main text, UDC – 12 pt;
- abstracts, keywords – 12 pt;
- references – 10 pt.
2.5 сm upper and lower margin, 2.0 сm left and right margin, two column format for the main text and references, 0.7 cm between columns. Paragraph indentation – 1.0 cm, single spacing.
Style and format
Formulas are printed in Equation Editor (MathType v. 4–5). Figures in the paper must be included as Microsoft Word object, grouped in a separate window created as “text box” or “Word picture”. Figures must be gray shade or pattern fill. Graphs are accepted in Microsoft Excel or standard graphics editors (Corel Draw, Adobe Illustrator) inserted in the text as objects. If graphic editors are used, the figure can be submitted as separate files linked to the text. Raster graphic objects must be submitted in uncompressed TIFF format with resolution 300 dpi or higher. Images must not be compressed into JPEG or GIF format, as quality loss is inevitable. Schemes with text can be done in the above graphic editors or Microsoft Word, in the latter case every window must be done as text box connected with other boxes by lines or arrows and then grouped. Font size in figures must be 10pt or bigger. Captions should be grouped with figures, font size – 12 pt.
The Bulletin has publication fees of 900 UAH regardless of the number of pages in the article. Additionally, 100 UAH is charged for DOI prefix..
The article is reviewed within two weeks.
The journal is published on: January 30th, March 30th, June 30th, September 30th.
『アディダス』に分類された記事一覧Address:
Department of Economic Theory and International Economic Relations, NTU "Dnipro Polytechnic", Yavornitsky Avenue, 19, Dnipro, Ukraine, 49005.
Telephones: +380 (56) 47-15-66, 380 (97) 115-75-45 - Senior Editor Nina Cherchenko Albertivna.
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
30 Winter Outfit Ideas to Kill It in 2020 - Fashion Inspiration and Discovery