| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2025 №4 (92) |
| Section: | Finances, accounting and taxation |
| UDK: | 657.6 |
| DOI: | https://doi.org/10.33271/ebdut/92.121 |
| Article language: | Ukrainian |
| Pages: | 121-128 |
| Title: | Financial results as an object of audit: approaches to informational and organizational-methodological support |
| Authors: | Krot Yu. M., Cherkasy State Technological University, Brazilii N. M., Cherkasy State Technological University, Pasternak Ya. P., Cherkasy State Technological University, Sakhno T. A., Cherkasy State Technological University |
| Annotation: | Methods. During the study of approaches to the informational and organizationalmethodological support of financial results as an object of audit, several approaches were applied, including the systemic, complex, information-analytical, organizational-methodological, riskoriented, and process-based approaches. The main research methods were analysis, synthesis, induction, deduction, comparison, generalization, and systematization. Among the specialized methods used in the research were documentary analysis, economic and statistical calculations, audit testing, financial ratio analysis, and modeling. The combination of these approaches and methods ensures a comprehensive study of financial results, the reliability of audit conclusions, and the improvement of the organizational and methodological support of the audit. Results. The study improves the system of informational support for auditing through the implementation of modern analytical technologies and the automation of data processing. An effective model of organizational and methodological support for auditing financial results is proposed, which optimizes the stages of verification and reduces risks. These aspects have a positive impact on improving the quality of audit conclusions through the standardization of procedures and the application of a risk-oriented approach, as well as on increasing the level of financial transparency of the enterprise by ensuring the reliability, completeness, and timeliness of financial information disclosure. Novelty. The scientific novelty of the research lies in the improvement of approaches to informational and organizational-methodological support of auditing financial results, taking into account modern digital tools and the risk-oriented approach. Practical value. The practical significance of the study is that its results can be used in practice by auditors, accountants, and enterprise managers to improve the effectiveness of control over the formation of financial results. The developed approaches to informational and organizationalmethodological audit support will allow optimizing the process of planning and conducting audits, reducing audit risk, and ensuring more substantiated managerial decisions. The proposed recommendations will contribute to the improvement of the internal control system, enhance the reliability of income, expense, and profit indicators, and ensure transparency of financial reporting. Implementing the results of this study in practice will improve the quality of audit conclusions, strengthen investor, creditor, and partner trust, and enhance the business reputation of the enterprise in the market. |
| Keywords: | Financial results, Audit object, Informational support, Audit procedure, Audit conclusion, Digitalization, Financial transparency |
| File of the article: | EV20254_121-128.pdf |
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