Повідомлення інформації з ключових питань аудиту в звіті незалежного аудитора як фактор підвищення його комунікативної цінності
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Файли
Дата
2018
Автори
Пономарьова, Н.А.
Ponomaryova, N.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглянуті проблеми розкриття ключових питань аудиту в звіті незалежного аудитора з метою підвищення
його інформативності, релевантності інформації та комунікативної цінності.
The article deals with the problems of disclosing key audit issues in the report of an independent auditor in order to increase its informativity, relevance of information and communicative value. The author notes that communicatin g key audit matters provides additional information to users of the financial statements to assist them in understanding those matters that, in the auditor’s professional judgment, were of most significance in the audit of the financial statements of t he current period. Communicating key audit matters may also assist users of the financial statements in understanding the entity and areas of significant management judgment in the audited financial statements, as such matters are areas of focus in performing the audit. The concept of significant auditor attention relates to the fact that an audit is risk -based and focuses on areas of higher assessed risks of material misstatement, including significant risks, and areas of complexity. Thi s affects the allocation of resources or extent of audit effort in relation to such matters, in particular in relation to the extent of involvement of senior personnel on the audit engagement. The auditor may also have considered it necessary to involve persons with expertise in a specialized area of accounting or auditing, whether engaged or employed by the firm, on the engagement, to address these areas. Matters that required significant hours by the engagement partner, or an auditor’s expert, may be key audit matters. Significant unusual transactions, including significant transactions with related parties, and the auditor’s response to them, also may be key audit matters about which communication in the auditor’s report would be useful. When such a transaction exists, management or those charged with governance may have communicated the matter with the auditor prior to undertaking the transaction and at various stages throughout the audit. The auditor may have assessed the transaction as a significant risk and there may have been difficult judgments both by management and the auditor in relation to recognition, measurement, presentation or disclosure of the transaction Placement of the Key Audit Matters section in close proximity to the auditor’s opinion is intended to give prom inence to such information, and to acknowledge the perceived value of engagement specific information to users.
The article deals with the problems of disclosing key audit issues in the report of an independent auditor in order to increase its informativity, relevance of information and communicative value. The author notes that communicatin g key audit matters provides additional information to users of the financial statements to assist them in understanding those matters that, in the auditor’s professional judgment, were of most significance in the audit of the financial statements of t he current period. Communicating key audit matters may also assist users of the financial statements in understanding the entity and areas of significant management judgment in the audited financial statements, as such matters are areas of focus in performing the audit. The concept of significant auditor attention relates to the fact that an audit is risk -based and focuses on areas of higher assessed risks of material misstatement, including significant risks, and areas of complexity. Thi s affects the allocation of resources or extent of audit effort in relation to such matters, in particular in relation to the extent of involvement of senior personnel on the audit engagement. The auditor may also have considered it necessary to involve persons with expertise in a specialized area of accounting or auditing, whether engaged or employed by the firm, on the engagement, to address these areas. Matters that required significant hours by the engagement partner, or an auditor’s expert, may be key audit matters. Significant unusual transactions, including significant transactions with related parties, and the auditor’s response to them, also may be key audit matters about which communication in the auditor’s report would be useful. When such a transaction exists, management or those charged with governance may have communicated the matter with the auditor prior to undertaking the transaction and at various stages throughout the audit. The auditor may have assessed the transaction as a significant risk and there may have been difficult judgments both by management and the auditor in relation to recognition, measurement, presentation or disclosure of the transaction Placement of the Key Audit Matters section in close proximity to the auditor’s opinion is intended to give prom inence to such information, and to acknowledge the perceived value of engagement specific information to users.
Опис
Ключові слова
ключові питання аудиту, звіт незалежного аудитора, аудит фінансової звітності, key auditing issues, independent auditor report, audit of financial statements
Бібліографічний опис
Пономарьова, Н.А. Повідомлення інформації з ключових питань аудиту в звіті незалежного аудитора як фактор підвищення його комунікативної цінності [Текст] / Н. А. Пономарьова // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 111-114.