N. Potryvaieva, J. Gromova. Improving the audit of current liabilities in relationships with the optimization of accounting process.

UDC 657.6.001.26

N. Potryvaieva
J. Gromova

The article presents a theoretical evaluation of the relationship between accounting data and auditing of current liabilities, analyze their impact on enterprise activity in the conditions of information technology. The purpose of this research is to develop methodological approaches and providing practical recommendations for improvement audit of current liabilities by optimizing accounting process of business entities.

It was established that rational system which displays the activities and results of operations, the results of the implementation which ensure the accuracy of the information, their value for making operational and strategic decisions is the accounting process of business entities taking into account economic and organizational characteristics of the company. It was determined that the optimization of accounting of current liabilities through the introduction of information technology helps to change the procedures for their validation in the context of collecting and processing of accounting information, which leads to efficiency of automation of audit. It is proved that an automated audit of current liabilities of business entities solves a specific set of tasks of informational and methodological direction, contributes to the creation of databases, use of graphics editors, text editing and the like.

The paper considers computer strategy audit of current liabilities in the context of providing and functional parts of the information system. It is determined that computer audit is aimed at simultaneous monitoring of information and accounting data. It is proved that using computer audit simultaneous verification of accounting data and the software can be conducted without interfering with the immediate process of accounting of business entities.

The stages of computer audit of current liabilities are described, the basic requirements of the software specific to the domestic audit in the conditions of computerization are determined. The main prospects for the development of programs for the computerization of the audit of current liabilities are considered. It is determined that the optimization of the accounting process of economic entities leads to the use of information technology in the audit, which is not only an urgent task and the most important factor of successful work of the auditor, but is also essential for its implementation.

This entry was posted in , . Bookmark the permalink.