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Journal articles on the topic 'Modern accounting and auditing methods'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Bogataya, I. N., and E. M. Evstaf’eva. "Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization." Accounting. Analysis. Auditing 7, no. 6 (2020): 64–74. http://dx.doi.org/10.26794/2408-9303-2020-7-6-64-74.

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The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of t

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KOÇ, Feden, and Osman BAYRİ. "Analysis of Publications in the Field of Accounting Auditing with Traditional Bibliometric Methods and CiteSpace Based Visual Mapping Techniques." Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 18, no. 1 (2023): 162–86. http://dx.doi.org/10.17153/oguiibf.1233546.

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The aim of this study is to analyze 1,655 publications published between 2017-2021 in the field of “Accounting Auditing” in the Web of Science Core Collection database, with two different analysis methods, CiteSpace analysis technique and traditional bibliometric analysis method, within the scope of modern visual mapping techniques. The study used the citation explosion model, overlay map model, timeline of the largest clusters, major clusters (major specializations) analysis techniques and carrot2 clustering model to analyze the accounting auditing subject based on bibliographic data using Ci

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NAUGOL’NOVA, Irina A., and Vladislav S. KUZNETSOV. "Automation of accounting and auditing processes: The potential and risks of AI application." Finance and Credit 31, no. 4 (2025): 105–16. https://doi.org/10.24891/fc.31.4.105.

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Subject. The article discusses artificial intelligence (AI) implementation in accounting and auditing and risks that should be taken into account to successfully integrate modern technologies into professional practice. Objectives. The aim is to identify opportunities and risks inherent in the use of artificial intelligence in the automation of accounting and auditing processes, to justify ways to enhance efficiency and minimize associated risks. Methods. The study employs methods of risk systematization and classification, the theoretical analysis of existing scientific works on the use of AI

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Yerdavletova, Farida, Leila Bimendiyeva, Aigul Amankeldi, and Nadiia Shmygol. "DIGITALIZATION OF ACCOUNTING AND AUDITING AS A FACTOR IN INCREASING THE EFFICIENCY OF NATIONAL RESOURCE MANAGEMENT." Journal of Economic Research & Business Administration 149, no. 3 (2024): 59–72. http://dx.doi.org/10.26577/be.2024-149-i3-05.

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National resources are an important element of economic development, determining the possibili-ties and prospects of the country, and their effective management contributes to the achievement of economic growth and prosperity of any country. Improving the quality of national resource management will significantly increase the output of the gross product. The accounting and auditing industry is criti-cal in organizing management and making informed decisions in ensuring compliance with regulatory requirements for the efficient use of national resources. Recently, these industries have seen a sh

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Gaybullaev, Rakhim Murodovich Rozieva Aziza. "ISSUES OF ORGANIZING THE ACCOUNT AND AUDIT OF FINANCIAL INVESTMENTS." International Journal of Education, Social Science & Humanities. Finland Academic Research Science Publishers 11, no. 4 (2023): 1578–85. https://doi.org/10.5281/zenodo.7868650.

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<em>The article describes the investment policy carried out in Uzbekistan, modern trends in investment accounting, specific features of their accounting organization. The issues of implementation and integration of financial statements and international accounting standards and methods of national accounting standards in the accounting of financial investments are highlighted. At the same time, the role of accounting and auditing in the effective use of investments is revealed.</em>

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6

S. Sairam. "Innovative Accounting Practices: Bridging Traditional Methods with Modern Financial Reporting." Journal of Information Systems Engineering and Management 10, no. 20s (2025): 186–92. https://doi.org/10.52783/jisem.v10i20s.3030.

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In today's rapidly evolving financial landscape, the integration of traditional accounting methods with innovative practices has become imperative for organizations aiming to maintain relevance and achieve financial transparency. This study explores the transformative journey of accounting practices, emphasizing how innovation is reshaping the way financial information is recorded, processed, and reported. By bridging the gap between conventional approaches and modern financial reporting requirements, organizations can enhance decision-making, ensure regulatory compliance, and foster stakehold

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7

Sotnikova, L. V. "Changes in income accounting in various situations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 18, 2023): 5–20. http://dx.doi.org/10.33920/med-17-2311-01.

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In accordance with the Program for the development of federal Accounting standards, new standards “Accounting statements of organizations” and “Income” will be adopted in the next five years. Due to the fact that the drafts of these standards are being developed by the state accounting regulator and the non-state accounting regulator, the ncomposition of accounting indicators is currently not synchronized. The article uses examples to reveal the accounting procedure for income from the main activities of organizations (revenue) in various situations and the disclosure of other indicators accom

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Susidenko, Yuliіa. "Directions for improving internal audit methods of expenses on enterprises business payment." Problems of Innovation and Investment Development, no. 19 (May 31, 2019): 17–28. http://dx.doi.org/10.33813/2224-1213.19.2019.2.

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The purpose of the article is to summarize and critically evaluate the current theoretical positions, methodologies, organization and practices of accounting and audit of labor costs, develop recommendations for their improvement and practical use for the adoption of sound accounting and management decisions at leading enterprises of Ukraine in modern economic conditions. The main directions of improvement of the methodology of audit of labor costs are considered, it is proved that wages are one of the factors of the efficiency of the enterprise, since the size of the accrued wages, the timeli

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9

Saparbayeva, Saule, Akbayan Nabiyeva, and Ceslovas Christauskas. "Problems and prospects of methodological features of accounting and audit of import operations." Journal of Infrastructure, Policy and Development 8, no. 11 (2024): 8780. http://dx.doi.org/10.24294/jipd.v8i11.8780.

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In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze th

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Sotnikova, Lyudmila Viktorovna. "Revenue reflection in the auditor’s report on accounting statements." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 18, 2023): 16–28. http://dx.doi.org/10.33920/med-17-2307-02.

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Organizations whose securities are traded with the organizers of trading on the securities market, which include public joint-stock companies, are subject to mandatory audit. In the audit reports, according to the requirements of the international auditing standard 701 issued to such organizations, the key audit issues should be disclosed. Very often, auditors opt for such a key issue as “revenue recognition”. The article deals with situations when the choice of the subject of a key question on revenue seems insufficiently justified, and the wording of the key questions is as identical as if t

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11

Sotnikova, L. V. "Features of registration of primary documentation for accounting purposes." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 1 (January 18, 2024): 23–39. http://dx.doi.org/10.33920/med-17-2401-03.

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In accordance with the Program for the Development of federal accounting standards, a new Federal Accounting Standard 27/2021 “Documents and Document management in Accounting” was adopted back in 2021, but questions about its application in practice do not stop. Despite the fact that the draft of this standard was developed by the state regulator of accounting — the Ministry of Finance of the Russian Federation, there is a need to link this document with other legal norms. The article uses examples to reveal the order, composition and procedure for processing primary documents in various situa

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Sotnikova, Lyudmila Viktorovna. "Accounting of payments under a commercial concession agreement." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 18, 2024): 14–37. http://dx.doi.org/10.33920/med-17-2403-02.

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In accordance with the Program for the Development of Federal Accounting Standards, Federal Accounting Standard 14/2022 “Intangible Assets” entered into force on January 1, 2024. At the same time, many questions arise about the application of this standard in various and frequently encountered situations, in particular, when concluding commercial concession (franchising) agreements, under which lump-sum payments and royalties are paid. Using the example of various practical situations, the article considers the procedure for recording non-exclusive rights to use the trademark of another franch

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Balios, Dimitris. "The Impact of Big Data on Accounting and Auditing." International Journal of Corporate Finance and Accounting 8, no. 1 (2021): 1–14. http://dx.doi.org/10.4018/ijcfa.2021010101.

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Big data and big data analytics will unavoidably change the role of accountants. This paper considers the impact of big data on accounting and auditing. Financial accountants need to move beyond the book-keeping process and become key information providers to decision-makers. That upturns accountants' consulting role and their ability to think strategically, providing critical help in management decision making. The relationship between managers and management accountants becomes closer and more effective because of big data. Management accountants can use additional analytical methods to dete

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Кологонов, Марлен Турдубекович. "АУДИТ ІННОВАЦІЙ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ ТА ТЕХНОЛОГІЯХ УПРАВЛІННЯ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (2 квітня 2024): 24–28. http://dx.doi.org/10.32620/cher.2024.1.03.

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Formulation of the problem. Іnnovations introduced into accounting and management practices require adequate auditing to ensure their reliability and compliance with standards. However, existing approaches to the audit of innovations in accounting and management technologies may be insufficient or unadapted to modern requirements and realities of the market environment. The purpose of the study is to consider and analyze modern approaches to auditing innovations in accounting and the use of advanced management technologies to support innovation processes in enterprises. The object of the resea

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Lubnina, Alsu A., and Azat R. Shagiakhmitov. "CONTROL OF ACCOUNTING POLICY AS A FACTOR IN ENSURING THE RELIABILITY OF REPORTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/22, no. 153 (2024): 129–39. https://doi.org/10.36871/ek.up.p.r.2024.12.22.016.

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The purpose of this article is to identify the relationship between effective control of accounting policy and the quality of reporting data. The research employed methods of ana-lyzing literature sources on the subject. As a result, the main tools and methods of control, such as inventory, variance analysis, and internal auditing, were formulated. Special attention is given to the role of accounting policy in maintaining the organization's economic stability and enhanc-ing the trust of internal and external stakeholders. The findings demonstrate that implementing an effective system for contr

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Татар, Марина Сергіївна, та Ганна Михайлівна Ванярха. "ОБЛІК І АУДИТ ДОХОДІВ І ВИТРАТ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (1 лютого 2021): 67–75. http://dx.doi.org/10.32620/cher.2020.4.09.

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Formulation of the problem. In the context of global challenges, enterprises operate in a dynamic, unpredictable external environment, so to ensure break-even conditions and increase profitability of the company requires a modification of the existing management system, the effectiveness of which, in turn, is determined by the level of accounting and analytical costs. types of activity of the enterprise, therefore improvement of the account and audit of incomes and expenses of the trading enterprises is actual, especially in the conditions of modern global challenges. The aim of the research i

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17

CHORNYI, R. S., N. P. CHORNA, and Ya. V. MEKH. "Actuarial training of an accountant–auditor as a component of his high professionalism." Market Relations Development in Ukraine №7-8(266-267)2023 153 (October 9, 2023): 28–33. https://doi.org/10.5281/zenodo.8420662.

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The subject of the study is the actuarial training of an accountant–auditor as a component of his high professionalism. The purpose of the study is to study the need to develop a new section of information digital technologies and computer graphics, the 5D–paradigm of actuarial accounting, training of employees of the new generation accounting apparatus (accountant + actuary). Research methods. The work uses the dialectical method of scientific knowledge, the method of analysis and synthesis, the comparative method, and the method of summarizing data. Work results. The article clar

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18

Rhaif, Saad Abed, Saher rekan radhi, Dhurgham Aseal Kareem, and Mustafa Naeem Fnayek. "The role of applying internal and external auditing methods in reducing the phenomenon of money laundering." South Asian Journal of Social Sciences and Humanities 5, no. 3 (2024): 71–87. http://dx.doi.org/10.48165/sajssh.2024.5305.

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This research aimed to use modern methods in internal and external auditing and its implications for combating money laundering and conducted a theoretical study and a field study. The study included a quantitative analysis of the data of commercial banks in the capital of the study country, Baghdad, which included seven commercial banks. The research sample included a group of 250 individuals working in these banks. The data were processed using statistical methods using the SPSS programme. The results of the statistical evaluation of the data collected using a specially prepared survey tool

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19

Rogulenko, T. M. "Scientific School of Accounting and Audit at the State University of Management (SUM)." Accounting. Analysis. Auditing 12, no. 2 (2025): 91–100. https://doi.org/10.26794/2408-9303-2025-12-2-91-100.

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The article explores the historical development of the “Accounting, Analysis, Audit” scientific school at the State University of Management, which has been active for over 106 years. The study’s relevance lies in the need to enhance economic education in accounting, auditing, control, and taxation to boost the economic efficiency of specialists in these fields, considering industry-specific requirements and cost formation. The research’s novelty lies in analyzing historical training experiences of specialists with engineering and economic backgrounds and offering recommendations for improving

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20

Kalachev, M. A., and P. A. Kulikova. "Review of Accounting and Auditing Practices of Foreign Exchange Transactions in Russian Organizations (In Russ.)." Economics Law Innovaion, no. 2 (June 28, 2024): 50–60. http://dx.doi.org/10.17586/2713-1874-2024-2-50-60.

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The article is written on the topical topic of accounting and currency control in the context of modern globalization and the rapid growth of cross-border financial flows. The study provides an overview of promising areas for the development of the currency control system, including the introduction of innovative technologies, international harmonization of the regulatory framework and the creation of favorable conditions for financial innovation. The research methodology is represented by a number of general scientific approaches and also by some special research methods. As a result of the c

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21

Shengelia, G. A. "Auditing as the Main Method of Financial Control of Educational Institutions of Higher Education (EIHE): Peculiarities of the Legal Regulation." Actual Problems of Russian Law, no. 1 (January 1, 2019): 88–95. http://dx.doi.org/10.17803/1994-1471.2019.98.1.088-095.

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Educational institutions of higher education (EIHE) in modern conditions are active financial and economic entities. At the same time, taking into account the existing realities, the methods of financial control of these organizations are being improved. The article attempts to analyze auditing as a method of financial control, the goals and main objectives of the audit, the types of audit. The author classifies auditing of educational institutions of higher education in accordance with the audited period of economic activity of an educational organization, techniques and methods depending on

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22

СОРОКОЛІТ, Микола. "АУДИТ ІНФОРМАЦІЙНОЇ БЕЗПЕКИ В УМОВАХ АВТОМАТИЗАЦІЇ ОБЛІКОВИХ ДАНИХ ВІТЧИЗНЯНИХ ПІДПРИЄМСТВ". Herald of Khmelnytskyi National University. Economic sciences 342, № 3(2) (2025): 61–66. https://doi.org/10.31891/2307-5740-2025-342-3(2)-9.

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The article examines the issue of auditing the information security of electronic accounting data in enterprises, which is a crucial aspect of protecting an organization's information resources. In the modern era of digitalized accounting processes, the use of electronic systems significantly enhances enterprise efficiency, minimizes the risk of human error, and provides quick access to necessary data. However, the electronic format of accounting information is vulnerable to threats such as cyberattacks, technical failures, and unauthorized access, necessitating comprehensive protection measur

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Druzhilovskaya, E. S. "Transition to intelligent accounting and reporting concepts. Formation of an intellectual valuation concept." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 27, 2024): 5–12. http://dx.doi.org/10.33920/med-17-2405-01.

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Previously, in one of our publications, we proposed categories of digital concepts for accounting, reporting, analysis and auditing and justified their content. The rapid development of technology that has taken place since that time allowed us to assume that today it is already possible to talk about intellectual concepts in the above areas, including the intellectual concept of valuation in accounting and reporting. These questions are explored in this article. When conducting research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, sys

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Sotnikova, Lyudmila Viktorovna. "Accounting for the results of intellectual activity: a service invention." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 18, 2023): 5–25. http://dx.doi.org/10.33920/med-17-2309-01.

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In 2024, reporting organizations will begin to apply FSB 14/2022 “Intangible Assets” without fail. In 2023, this standard can be applied voluntarily ahead of schedule. Intangible assets include, in particular, the results of intellectual activity that can be obtained by employees of organizations in the course of their official activities. Such results of intellectual activity are, on the one hand, service inventions, on the other hand, internally created intangible assets in compliance with all recognition criteria. Stimulating the creativity of employees and the innovative development of Rus

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YEREMIAN, Olena. "CRITICAL ASSESSMENT OF THE CURRENT STATE OF ACCOUNTING AND AUDIT OF INTANGIBLE ASSETS AT ENTERPRISES." Herald of Khmelnytskyi National University 302, no. 1 (2022): 201–8. http://dx.doi.org/10.31891/2307-5740-2022-302-1-34.

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Expansion of the use of intangible assets, imperfection of the legal framework and classification of objects, insufficient development of valuation methods, necessitates the improvement of their accounting and auditing. Today, the problem of developing a scientifically sound classification of intangible assets is of particular importance, which is an important prerequisite for the rational organization of accounting for this object. A critical analysis of the composition of these groups in the classification of intangible assets in accordance with UAS 8, which is the basis of sub-accounts of a

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Zuhir Majeed, Mohammed, and Zainab Alaa Hameed. "Analytical Auditing Methods and their Role in Improving the Performance of the Accounting Audit Process using Statistical Regression Models." International Journal of Science and Research (IJSR) 13, no. 10 (2024): 251–57. http://dx.doi.org/10.21275/sr24930231002.

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Kobets, Dmytro. "Digitalization of accounting in the context of ensuring business competitiveness." Galic'kij ekonomičnij visnik 83, no. 4 (2023): 38–47. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.04.038.

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The article highlights the importance of digitalization in the modern world for the development of accounting and audit. It is noted that the relatively recent development of information technology and computerization of all spheres of human activity have led to significant changes in approaches to business. These changes showed the need to apply digital technologies in all industries. Accounting and audit is no exception. The article explores the impact of digitalization on the development of accounting and audit. It is determined that the use of digital technologies can increase the accuracy

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Nezhyva, Mariia, Olha Zaremba, and Viktoria Nehodenko. "Application of blockchain technology in accounting and audit: international and domestic experience." SHS Web of Conferences 107 (2021): 02001. http://dx.doi.org/10.1051/shsconf/202110702001.

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The article is devoted to the study of blockchain technology in the financial sphere of Ukraine, as well as accounting and audit of their application in domestic and international practice. The article contains data on the prospects of blockchain development in the world and in Ukraine, as well as information on the peculiarities of the use of such technologies in the perspective areas – accounting and audit. The article argues that the development of blockchain technology will enable the transition to more modern methods and techniques, which in turn will allow to modernize the accounting and

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Ibrahim, Hussaini, Lefagana Musa, and Hussaini Buhari. "Apperceive Effectiveness of Forensic Accounting Education as A Panacea for Fraud Detection in Nigerian Educational Institutions." Sarcouncil Journal of Economics and Business Management 3, no. 5 (2024): 1–12. https://doi.org/10.5281/zenodo.14594419.

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This study delves into the effectiveness of forensic accounting education as a solution for detecting and preventing fraud in Nigerian educational institutions, with a particular focus on the banking sector. Utilizing a mixed-methods approach, the research examines the impact of ethical considerations, technology integration, and mock investigations on fraud detection rates. Data was collected from 180 respondents representing accounting firms and educational institutions across Nigeria, and analyzed using ANOVA, correlation analysis, multicollinearity tests, and skewness and kurtosis tests. T

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Муртазалиева, П. М., and А. Х. Ибрагимова. "Current issues of accounting, analysis and audit of financial results of the organization." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 1158–62. http://dx.doi.org/10.34925/eip.2022.138.1.229.

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В статье рассматривается сущность, экономическая роль и необходимость в положительных финансовых результатах организации в современных условиях. Определена значимость учета, анализа и аудита финансовых результатов для любой коммерческой организации. В статье также выявлены основные цели и показатели финансовых результатов, методы, этапы и стадии анализа финансовых результатов, а также виды и этапы проведения аудита финансовых результатов организации. The article discusses the essence, economic role and the need for positive financial results of the organization in modern conditions. The import

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MIRZAYEV, R. G. "НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ ОРГАНИЗАЦИИ УЧЕТА И АУДИТА ЛИЗИНГОВЫХ СДЕЛОК В АГРАРНОЙ СФЕРЕ В АЗЕРБАЙДЖАНСКОЙ РЕСПУБЛИКЕ". Экономика и предпринимательство, № 6(155) (2 серпня 2023): 1126–32. http://dx.doi.org/10.34925/eip.2023.155.6.209.

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In the article, conducting financial leasing operations based on modern requirements includes references to the newly applied IFRS for these operations, the formation of modern accounting thinking, the application of new analysis and analysis methods, and the auditing of accounting with fully updated principles. However, the inconsistency and sometimes complexity of normative legal documents on leasing operations complicates the work on accounting, creates an obstacle to the formation of a quality database, which is considered extremely important for analysis methods, does not ensure the suffi

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Mironova, S. M., A. I. Mordvintsev, and I. A. Eremenko. "Improvement of the external municipal financial control system in the context of public authority reform." Law Enforcement Review 5, no. 1 (2021): 96–107. http://dx.doi.org/10.52468/2542-1514.2021.5(1).96-107.

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The subject. The implementation of external municipal financial control cannot be called fully competent in Russia. Many practical problems are currently being addressed mainly through the transfer of powers to implement external financial control to a higher level. Amendment to Art. 131–133 of the Russian Federation's Constitution in terms of clarifying the powers of local self-government and incorporating it into public authority, predetermines subsequent amendments to the legislation on local self-government, which can be aimed, among other things, at improving the system of external munici

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Uglava, Diana. "THE IMPORTANCE OF SUSTAINABILITY ACCOUNTING IN MODERN CONDITIONS." Economic Profile 19, no. 1(27) (2024): 91–97. http://dx.doi.org/10.52244/ep.2024.27.12.

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Taking into account the European perspective, Georgia prematurely introduced the international standard of corporate sustainability reporting, the purpose of which is to improve the practice of producing management reports provided for by the Law on Accounting, Reporting and Auditing of Georgia, to contribute the establishment of a sustainable and competitive environment, and reduce the negative impact of enterprises on the environment and society. Georgia, together with the UN member states, expressed its desire to share the goals and objectives of sustainable development set for 2030. Sustai

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Druzhilovskaya, E. S. "Further development of accounting according to the new Plan of the Ministry of Finance of the Russian Federation." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 21, 2025): 15–31. https://doi.org/10.33920/med-17-2504-03.

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For healthcare organizations, as well as for any other organizations, it is very important to know what the further development of their accounting will be. The most important aspects of such development can be determined by analyzing the relatively recently approved Action Plan of the Ministry of Finance of the Russian Federation for the implementation of the main directions of state policy in the field of accounting, financial reporting and auditing until 2030. This article is devoted to the analysis of this document. In carrying out the research, such methods as analysis and synthesis, grou

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Kryvoruchko, Mykhailo Yu, and Alona R. Moisieienko. "Public Interest in the Context of the Ethical Basis of Professional Judgment in the Field of Accounting and Auditing." Business Inform 10, no. 561 (2024): 332–38. https://doi.org/10.32983/2222-4459-2024-10-332-338.

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The article is devoted to the study of public interest in the context of the ethical basis of professional judgment in the field of accounting and auditing. This study involved the use of such methods as generalization, systematization, analysis, synthesis, as well as monographic and tabular methods. A review of the works of scientists on the essence of professional judgment of accountants and auditors, its role in the activities of the enterprise is carried out. Special attention is paid to the issue of the ethical component of professional judgment, its normative support at the international

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Ostaev, G. Ya, I. A. Selezneva, M. K. Dzhikiya, I. P. Selezneva, and E. V. Zakharova. "Audit of settlements with the budget: profit tax and personal income tax." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 4 (April 17, 2025): 296–307. https://doi.org/10.33920/sel-11-2504-07.

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The article notes the importance of auditing settlements with the budget on profit tax and personal income tax for the purposes of ensuring financial stability and sustainable development of the organization. Audit allows assessing the correctness of tax calculation and payment, identifying errors and violations, and developing recommendations for improving the tax accounting system. During the audit, compliance with tax legislation, the correct application of tax rates and benefits, as well as the completeness and reliability of reporting are checked. The article notes modern tools for automa

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Pawan Kumar Gupta. "Forensic Accounting - A Game Changing Approach for Holistic Corporate Sector Development in India." Management Journal for Advanced Research 2, no. 6 (2022): 39–45. http://dx.doi.org/10.54741/mjar.2.6.7.

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Forensic accounting is the prominent instrument in the field of accounting area to tackle the rampant situation of financial fraud. Forensic accounting is a specific branch of accounting. It involves the application of special skills such as accounting, auditing procedures, finance, quantitative methods, research, and investigations in accounting activities. With the rapid growth of technology in India after globalization, the trend of accounting is also changing as per the demand of stakeholders due to facing these complex natures of fraud. Forensic accounting is one of the transcendent examp

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Redko, О. Yu. "Наука та аудит. Гештальт ще не закрито". Statistics of Ukraine 100, № 1 (2023): 165–73. http://dx.doi.org/10.31767/su.1(100)2023.01.15.

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The article critically analyzes the state of modern Ukrainian audit science. It is noted that over the past five years there have been 310 defenses of theses in the specialty "Accounting, analysis and audit", of which only 8% were devoted exclusively to audit topics, including only 3% for obtaining the scientific degree of Doctor of Economic Sciences. Analyzing the declared topic of scientific research, the author draws attention to the fact that scientists research questions that are, so to speak, "by ear" in the professional environment. This is mainly a question of audit quality and its ext

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Liu, Y. "Performance Audit: The Development Conditions in China." Finance: Theory and Practice 27, no. 4 (2023): 80–92. http://dx.doi.org/10.26794/2587-5671-2023-27-4-80-92.

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At the present time, performance audit has become a major work responsibility of auditing institutions in the world. In China, as the reform of national governance and financial modernization progresses, performance audit has received increasing attention, but it has still not been truly implemented. The purpose of this paper is to identify that influence the development of performance auditing in China. The relevance of the problem is evidenced by the growth of research in the field of public audit and performance audit in recent years. The author reviewed recent publications on this topic by

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Стјепановић, Жељко. "Модел рачуноводственог информационог система и његов утицај на рачуноводствено информисање // Accounting information system model and its influence on accounting information". ACTA ECONOMICA 11, № 19 (2013): 223. http://dx.doi.org/10.7251/ace1319223s.

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Резиме: Као резултат теоријског истраживања и вишедеценијског личног искуства у области пројектовања и развоја рачуноводствених информационих система настао је јединствен модел рачуноводственог информисања. Апликативна и пројектна рјешења овог модела увелико доприносе унапређењу и развоју рачуноводствених информационих система путем креирања рачуноводствених информација за потребе одлучивања, рачуноводствене анализе, планирања и управљања трошковима, финансијског извјештавања, ревизије рачуноводствених информационих система као и других области које су у непосредној вези са развојем савременог

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Petryk, Olena, and Artem Oliinyk. "Theoretical and practical aspects of auditing fixed assets of enterprises during the economic recovery of Ukraine." Fìnansi Ukraïni 2025, no. 6 (2025): 118–28. https://doi.org/10.33763/finukr2025.06.118.

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Introduction. The war in Ukraine has caused extensive destruction of infrastructure and fixed assets of enterprises, necessitating a revision of traditional audit approaches. In the context of economic instability and legal uncertainty, the audit of fixed assets becomes particularly important for ensuring the reliability of financial reporting and supporting recovery processes. Problem Statement. The study identifies the specific features of auditing fixed assets during the post-war economic recovery of Ukraine, taking into account asset damage, impairment, and legal changes in asset status. T

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Lemishovska, Olesia. "Institutional influence on the development of the accounting-sphere in Galicia in the second half of the XIX – first half of the XX century." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 2 (2021): 213–30. http://dx.doi.org/10.23939/smeu2021.02.213.

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The article presents the results of historical and accounting research on the influence of economic and cultural - educational institutions of Galicia in the second half of the XIX - first half of the XX century on the then development of the accounting sphere in the region (provincial accounting). The study reveals the prerequisites and organizational and legal framework for the functioning of non-governmental (ethno-national) institutions in the Austro-Hungarian and Polish periods, which in one way or another influenced the content and functional focus of accounting, provided appropriate tra

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Ruban-Lazareva, N. V. "Innovative technologies for growing digital maturity in auditors." Vestnik Universiteta, no. 8 (October 4, 2024): 34–40. http://dx.doi.org/10.26425/1816-4277-2024-8-34-40.

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The changeable, unknown, complex, and multivalent world embraced by innovations makes new demands on auditors’ professional competencies, which are inseparable from the mastery of technologies. Innovative auditing technologies of regional finance and real economy auditing have been analyzed to substantiate the value of auditors’ digital maturity in the diversity of such technologies. Quantitative methods based on statistical studies confirmed the growth of audit, control, expert analytical activities, and the need to implement innovative technologies for greater coverage of the control data se

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Djebbouri, K. B., and A. I. Khorev. "Social audit as an instrument of crisis management in human resources management." Proceedings of the Voronezh State University of Engineering Technologies 84, no. 3 (2023): 427–31. http://dx.doi.org/10.20914/2310-1202-2022-3-427-431.

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For a long time, auditing has been considered a discipline dedicated to the evaluation of financial and accounting information. Today, he has demonstrated his strengths in various areas of business, including the social component, the practice of social audit or its origin, but this discipline remains limited, despite its importance for human resource management. This article discusses social audit as an anti-crisis management tool. Modern social audit has methods that allow us to give a fairly accurate and objective description of the potential of the management body and to identify its real

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Чернявская, С. А., К. Р. Альтгаузен та Я. Л. Вдовина. "Аудит бюджетного учета: проблемы и решения (анализ существующих проблем в области аудита бюджетных средств и предложения по их решению)". Innovative economy: information, analytics, forecasts, № 1 (14 лютого 2025): 38–44. https://doi.org/10.47576/2949-1894.2025.1.1.005.

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В статье исследуются особенности аудита бюджетного учета, его понятие, цель, задачи и основные проблемы, предлагаются мероприятия по их устранению. Проанализированы существующие пробелы и недостатки в методах аудита бюджетных средств, влияющие на качество и надежность финансовой отчетности. Выявлены ключевые проблемы, такие как недостаточная квалификация аудиторов, отсутствие четких методических рекомендаций и недостатки в законодательной базе. Предлагаются мероприятия по их устранению, включая повышение квалификации специалистов, усовершенствование нормативных актов и внедрение современных те

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Shvyreva, Olga, and Michail Petukh. "Critical Technologies of Audit Services." Research of Economic and Financial Problems, no. 4 (December 30, 2023): 1–10. http://dx.doi.org/10.31279/2782-6414-2023-4-5.

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Introduction. In the context of the need to improve the quality of audit services and ensure confidence in their results on the part of interested users of reporting, it is necessary to search for “points of growth” through the development of audit tools that are not inferior in technology to modern accounting and analytics. Purpose of the study is to identify key audit tools relevant for audit assignments and expert consulting activities of auditors, and to determine the possibilities of implementing modern analytical tools to improve the efficiency, effectiveness and quality of audit service

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Samara, Bayoma Wili, and C. Yao Messah Kounetsron. "Contribution to the Assessment and Prediction of Companies’ Tax Risks in the Administration of Tax." African Multidisciplinary Tax Journal 2, no. 1 (2022): 179–200. http://dx.doi.org/10.47348/amtj/v2/i1a10.

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Tax risk management requires an adequate assessment of the risk based on previously identified determinants. The main objective of this article is to design a tax risk prediction tool. To achieve this objective, data were collected from about sixty big companies in Togo. The scoring method first identified tax risks determinants and then assessed and predicted that risk. The results show that in Togo, company size, transfer price, the leverage effect, the sector of activity, and the reputation of the accounting auditing firm negatively affect big companies’ tax compliance. In contrast, total i

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Berezuk, V. I. "Prospects for the development of digital audit in the Republic of Kazakhstan in the context of the transition to the digital economy." Accounting. Analysis. Auditing 11, no. 1 (2024): 27–38. http://dx.doi.org/10.26794/2408-9303-2024-11-1-27-38.

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The article discusses the development of digital audit in the Republic of Kazakhstan, the implementation of which is designed to ensure the transparency of business processes that are most susceptible to corruption. The purpose of the research is to study promising directions for the development of digitalization in auditing activities. The author has established the fact that the economic security of the country and its further development depend on this. The solution to the problems posed in the work was carried out on the basis of the application of general scientific research methods withi

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Yurchenko, Oleksander, and Roman Savchenko. "THE ROLE AND PLACE OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING AND FINANCIAL REPORTING." Economic scope, no. 198 (March 10, 2025): 269–74. https://doi.org/10.30838/ep.198.269-274.

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The article explores the impact of blockchain technology on accounting and financial reporting in enterprises. The study highlights the growing relevance of blockchain integration in the accounting process due to the increasing complexity of financial transactions and the need for transparency, reliability, and security of financial data. The purpose of the research is to analyze the role of blockchain in transforming traditional accounting practices and to assess its potential for improving financial reporting in the context of modern digitalization and economic challenges. The study employs

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Mykhailo Pushkar. "THE DEVELOPMENT OF A SCIENTIFIC THEORY OF AUDIT IS A REQUIREMENT OF TIME." INNOVATIVE ECONOMY, no. 1 (2022): 104–16. http://dx.doi.org/10.37332/2309-1533.2022.1.14.

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Purpose. The aim of the article is to form a modern theoretical model (system) of auditing to improve the practical work of auditors. Methodology of research. The content of the article is based on the use of such a scientific apparatus as the historical method (when studying the process of the history of the emergence of audit needs), the monographic method and the method of historical development (based on the analysis of the formation of the modern theoretical audit model, the dialectic of changes in the audit environment and its formation on the basis of a set of philosophical , sociologic

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