Аудиторські аспекти забезпечення довіри до фінансової інформації

English

Auditing aspects of ensuring trust in financial information

Abstract. Introduction. The formation of the audit services market in Ukraine is determined by the requirements of current legislation, the information needs of users of financial statements, the strengthening of requirements regarding the content and quality of auditors' work by state regulators of individual markets and the Audit Chamber of Ukraine, which leads to a decrease in participants in the audit services market and changes in the needs of users of work results auditors. The dynamics of changes in the scope of audit services are ambiguous, which is explained by the change in priorities of users of auditors' work results, which occurred, in particular, by changes in the interest of users in the independent evaluation of financial reporting information. In this regard, there is a need to recognize the need for audit transformation in the context of ensuring the informational interests of users of its results. Purpose. The purpose of the article is to study problematic issues of audit transformation in the context of ensuring the informational interests of users of its results. Materials and methods. The informational and methodological basis of the research is legislative and regulatory acts, scientific and applied works of scientists and specialists, which revealed the theoretical and practical aspects of organizational support for audit, improving the quality of auditors' work and the objectivity of its assessment. In the process of research, general scientific methods of system approach, analysis and synthesis were used in order to determine the problems of audit transformation, in particular, in the context of the development of the economic control system. Results. The scientific article provides a theoretical justification of the target orientation of the audit as providing confidence to the users of financial information by expressing the opinion of the auditor, which is based on the assessment of the compliance of the results of the tasks with their expectations, which made it possible to clarify the content of the audit measures, procedural aspects of the formalization of its results, as well as factors of occurrence and existence audit. The main characteristics of user expectations of financial information audit results are defined. Expectations related to the redistribution of responsibility, as well as expectations regarding the characteristics of information, have been identified, which makes it possible to solve the theoretical problem of determining the content and nature of the expectations themselves and the reasons for their possible inadequacy. The applied methodical approach to the identification of the purpose of the audit based on the modeling of the relations of the purpose and its characteristics, as well as the content of control measures, procedural aspects of the formalization of the results of the audit of financial information and the factors of the occurrence and existence of the audit, as well as the model of the execution of the tasks of the audit of financial information with the determination of the sequence of formation professional judgment of the auditor, implementation of audit measures, planning and execution of audit procedures, which will allow to formalize the audit process and create sufficient conditions to ensure the quality of the audit of financial information. Discussion. In further research, it is proposed to focus attention on the implementation of the developed concept of financial information audit. This will make it possible to achieve the goal and fulfill the defined tasks of the concept based on the formalization of the environment for their implementation, which is based on the recognition of the existence of four elements of the relevant environment - regulatory, professional, functional and user interests.

Keywords: audit; tax audit; state tax audit; independent tax audit; tax audit