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The article contains research and further development of approaches to the assessment
of the risks of continuity of business-related business activities of an entity. Particular
attention is devoted to the assessment of the size of audit risk for groups of events or
conditions that, individually or collectively, can potentially challenge the ability to assume
continuity of activities.
The peculiarities of the business environment and the accounting system of business
entities impose a certain imprint on the methodology of carrying out the audit procedures
for assessing the risk of material distortion of financial data in accounting, in terms of
determining the correct application of the principle of continuity by management personnel.
Thus, it should be noted that enough attention should be paid to the auditor’s actions in
obtaining an understanding of the nature and main features of accounting processes related
to their presentation in accounting registers and reporting, including the system of internal
control, to the extent that is sufficient for identification and evaluation risks of termination
of activities caused by management policies, fraud or mistake.
Actuality in this sense is being acquired by research aimed at further development and
adaptation of the general scientific approaches, elucidated in the works of domestic and
foreign scientists to assess the risks of continuity of the enterprise related to the business
environment of the entity.
The purpose of the article is to study and further develop approaches to the assessment
of the risks of continuity of business-related business environment of the entity. Taking into account the results of the conducted research of the application of the
standard method of assessment of audit risk, it was concluded that differentiation of the
influence of the factors of changes in the level of audit risk is made. When conducting audit
procedures to determine the level of risk of unreasonable use of the assumption of continuity
of activities in the preparation of financial statements by management personnel, use
standard procedures for the allocation of accounting areas that are subject to an increased
level of audit risk and developed recommendations for improving the distribution of
components of audit risk according to events or conditions that, individually or collectively, may result in the termination of the entity’s activities. Стаття містить результати дослідження та подальшого розроблення підходів до оцінки ризиків безперервності діяльності, пов’язаних із бізнес-середовищем
cуб’єкта господарювання. Особливу увагу в статті приділено оцінці величини аудиторського ризику для груп подій або умов, які окремо або в сукупності можуть
поставити під значний сумнів обґрунтованість припущення про безперервність
діяльності. |
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