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Browsing Економічний факультет by Author "Androshchuk, I."
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Item Approaches to the Interpretation of the Term "Historical Financial Information" as the Criterion of the Classification of Audit, Review and Other Assurance Engagements(Baltija Publishing, 2018) Shalimova, N.; Androshchuk, I.; Шалімова, Н. С.; Андрощук, І. І.The criterion "underlying subject matter" and the associated criterion "subject matter information" is an essential element of the assurance engagements and the basis for distinguishing their different types. The purpose of the study is to define the charac-teristics of "historical financial information" and the forms of its structured representation as a defining criterion for the classification and differentiation of audit, review and other assurance engagements. The subject of the study is the term "his-torical financial information" in the context of its use in International Standards on Quality Control, Auditing, Review Engagements, Assurance Engagements, and Re-lated Services. Methodology. To achieve the goal set in the work, a complex of gen-eral scientific methods (analysis, synthesis, induction, deduction, abstraction) and methodical techniques (systematization, generalization, review, comparison) was used. In the study of the historical stages of using the terms "financial statements" and "historical financial information", the method of system analysis, historical and logical methods were used. The study of their essence as mandatory elements of the assurance engagements was based on the provisions of the dialectical method of knowledge of processes and phenomena in their interconnection and development. In developing approaches to the interpretation of the term "historical financial informa-tion", the algorithm for selecting engagements for different types of objects and di-rections of standardization a method of modeling was applied. Results. Based on the systematization of the historical stages of the use of the terms "financial statements" and "historical financial information" in IAASB International Standards, it is substan-tiated that the interpretation of the term "historical financial information" is not spe-cific, allows the ambiguity of interpretations, which complicates the processes of identifying the type of engagements, agreeing its conditions, lead to dissatisfaction of users with the results of auditors' work. It is substantiated that prior to the definition of the term "historical financial information" as the main criterion for distinguishing between audit, review and other assurance engagements two approaches can be ap-plied: narrow when the term "historical financial information" is limited to a com-plete set of financial statements, a separate financial statement, an account, an article or item of financial statements, and a broad one, which stipulates the allocation of different forms of structured presentation on the basis of specification of required characteristics of historical financial information. The problems of their influence on application of International Standards are generalized. Practical implications. Based on the proposed approaches, an algorithm for selecting objects that can be the subject of various assurance engagements has been elaborated. it is useful for both auditors and for responsible parties, intended user, clients and will increase the effectiveness of their cooperation, and reducing the "expectations gap". The problems of the impact of "narrow" and "broad" approach to the interpretation of the essence of the term "historical financial information" on the content and directions of improvement of In-ternational Standards and national regulatory documents have been systematized. Value/originality. The research developed a theoretical approach to distinguishing types of audit services based on the specification of the scope of the application of International Auditing Standards (ISAs) and Assurance Engagements (ISAEs). It has been substantiated the possibility of using narrow and broad approaches to under-standing the term "historical financial information" as an subject matter, definition of possible forms of structured representation of historical financial information as an subject matter information and the key condition for the delineation of audit, review, and other assurance engagements.Item Business Communications in Public and Private Activities(CUNTU, 2023) Androshchuk, I.; Андрощук, І. О.Methodological instruction to the discipline "Business communications in public and private activities" for students of higher education, specialty 073 "Management" OPP "Management of financial and economic security", OPP "Management of business organizations", 051 "Economy" OPP "Personnel management and economics" of labor", 076 "Entrepreneurship, trade and exchange activity" OPP "Organization of commercial activity in the sphere of trade and services", 281 "Public management and administration" OPP "Public management and administration".Item Investment Support for the Digitalization of the Economy in the Context of International Economic Relations(2022) Ortynskyi, V.; Kurnosenko, L.; Androshchuk, I.; Tohobytska, V.; Zaiarniuk, O.; Заярнюк, О. В.; Андрощук, І. І.The intensification of the implementation of the latest management technologies at all levels of the economic system requires the diversification of existing practices and institutional forms, revealing the fundamental heterogeneity of the economic environment for the production and commercial activities of a construction company. The rapid development of technologies, large-scale globalization, innovation are the determinants of the transformation of existing methodologies for managing economic systems by incorporating the imperatives of modern concepts, which will contribute to the formation of an effective mechanism for increasing the efficiency level of production and economic systems based on the digital economy. The development of a digital interaction format and its coverage of the vast majority of investors and recipients significantly expands the ability to implement the investment process in the innovation sphere by reducing transaction costs, increasing competitiveness, and ensuring the ability to involve small and medium-sized companies in innovation activities. Thus, the main task of the study is to analyze the investment support for the digitalization of the economy in the context of international economic relations. As a result of the study, current trends and prerequisites for investment support for the digitalization of the economy in the context of international economic relations were revealed.Item Problems of Using the Category “Historical Financial Information” for Determining the Type of Assurance Engagement(National Aviation University, 2020) Androshchuk, I.; Shalimova, N.; Андрощук, І. І.; Шалімова, Н. С.The procedure for using the terms "historical financial information" and "financial statements" in the International Standards for Quality Control, Auditing, Review, Other Assurance and Related Services has been studied. The importance of a clear interpretation of the term "historical financial information" in order to properly identify the type of assurance engagements (audit, review, and other assurance engagements) is substantiated. Досліджено порядок використання термінів «історична фінансова інформація» та «фінансові звіти» в Міжнародних стандартах контролю якості, аудиту, огляду, іншого надання впевненості та супутніх послуг. Обґрунтовано важливість чіткого трактування терміну «історична фінансова інформація» з метою належної ідентифікації типу завдань з надання впевненості: аудит, огляд, інші завдання з надання впевненості.Item Задания по предоставлению прочей уверенности в системе аудиторских услуг: сущность, виды, отличительные характеристики(Новая экономика, 2014) Андрощук, И. И.; Androshchuk, I.; Андрощук, І. І.Раскрыта взаимосвязь широкого определения аудита и термина «задания по предоставлению уверенности», используемого в международной практике. Рассмотрена структура международных стандартов в сфере аудиторской деятельности и услуг, которые они регламентируют. Определены специфические характеристики заданий по предоставлению прочей уверенности, которые не являются аудитом или обзором финансовой отчетности, и их виды. Представлены результаты анализа рынка аудиторских услуг в Украине и роли заданий по предоставлению прочей уверенности. Раскрыты причины и характеристики отличий заданий по предоставлению прочей уверенности от аудита финансовой отчетности и консультационных услуг. The intercommunication of broad definition of «audit» and the term «assurance engagements» which are used in international practice has been disclosed. The structures of the international standards in the sphere of audit activity and the services that are regulated by them have been considered. The specifi characteristics of assurance engagements that is not an audit or review of the financial statements and its kinds have been substantiated. The results of analysis of the audit services market in Ukraine and the role of other assurance engagements have been provided. The causes and characteristics of the differences between other assurance engagements, audit of financial statements and consulting services have been disclosed.Item Проблеми використання потенціалу завдань з надання впевненості, інших ніж аудит чи огляд історичної фінансової інформації(Технодрук, 2021) Андрощук, І. І.; Androshchuk, I.Проаналізовані переваги та обмеження використання завдань з надання впевненості, інших ніж аудит чи огляд історичної фінансової інформаціїItem Ускладнення змісту тристоронніх відносин при виконанні завдань з надання впевненості зовнішніми аудиторами в інноваційно-інтегрованих структурах(ДУ «Житомирська політехніка», 2019) Шалімова, Н. С.; Андрощук, І. І.; Shalimova, N.; Androshchuk, I.Кокретизовано перелік суб`єктів, які можуть бути задіяні у виконанні завдання з надання впевненості, що не є аудитом чи оглядом історичної фінансової інформації, в інноваційно-інтегрованих структурах та їх функції. Досліджено розподіл відповідальності між ними в процесі виконання завдання з надання впевненості.