Професія аудитор – значення на світовій арені, актуальність та нагальність у майбутньому
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Файли
Дата
2020
Автори
Мейш, А.В.
Матвійчук, О.В.
Meish, A.
Matviychuk, O.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті проаналізовано та охарактеризовано аудиторську професію в цілому. Висловлена думка про необхідність
формації аудита (безпосередньо професії) в сучасних умовах господарювання.
For many years, trends that do not change in auditing are possible. Why is this important? Unsuccessfully, with other economic transformations, they become business entities that exist at a time when there are right and correct management decisions on reliable information that needs to be considered for an active and independent audience. In any case, there is its own question, what is the issue of audience development. The article examines the current state of the profession of auditors and "audit" in general. From the theoretical, but also from the practical side, the problematic issues were covered. The methodological principles of formation and organization of the audit, as well as the perspectives and needs of the development of the audit activity were considered. Certain measures have been proposed and explained ways of addressing them that directly target development prospects, as well as improving the performance of the auditor's results as a first-class specialist and, as a consequence, the audit process as a whole. The auditor has a significant place in the control system - gives an assessment of the financial and economic activity of the collective of enterprises, performs the functions of an independent external audit. This thesis was proved in the work, and was also refuted the idea that in the modern world - mechanization, digital-technology auditor will go to the second place. Of course not. In our work we support modern trends, development, in any case we do not want and do not intend to stand still. We advocate that the auditor is a profession that has no expiration date, it will always be valuable and important, because no "machine" can make a managerial decision.
For many years, trends that do not change in auditing are possible. Why is this important? Unsuccessfully, with other economic transformations, they become business entities that exist at a time when there are right and correct management decisions on reliable information that needs to be considered for an active and independent audience. In any case, there is its own question, what is the issue of audience development. The article examines the current state of the profession of auditors and "audit" in general. From the theoretical, but also from the practical side, the problematic issues were covered. The methodological principles of formation and organization of the audit, as well as the perspectives and needs of the development of the audit activity were considered. Certain measures have been proposed and explained ways of addressing them that directly target development prospects, as well as improving the performance of the auditor's results as a first-class specialist and, as a consequence, the audit process as a whole. The auditor has a significant place in the control system - gives an assessment of the financial and economic activity of the collective of enterprises, performs the functions of an independent external audit. This thesis was proved in the work, and was also refuted the idea that in the modern world - mechanization, digital-technology auditor will go to the second place. Of course not. In our work we support modern trends, development, in any case we do not want and do not intend to stand still. We advocate that the auditor is a profession that has no expiration date, it will always be valuable and important, because no "machine" can make a managerial decision.
Опис
Ключові слова
аудит, міжнародний аспект, аудиторська діяльність, економіка, audit, international aspect, audit activity, economy
Бібліографічний опис
Мейш А. В. Професія аудитор – значення на світовій арені, актуальність та нагальність у майбутньому / А. В. Мейш, О. В. Матвійчук // Вісник Хмельницького національного університету. Економічні науки. – 2020. – № 2. – С. 83-86.