{"id":11837,"date":"2019-07-12T12:00:37","date_gmt":"2019-07-12T09:00:37","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=11837"},"modified":"2019-07-15T13:59:36","modified_gmt":"2019-07-15T10:59:36","slug":"investigation-of-the-issue-of","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/investigation-of-the-issue-of\/","title":{"rendered":"Grishchuk S., Investigation of the Issue of Audit of Enterprises with Attracted Investments"},"content":{"rendered":"

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JEL<\/strong> Classification:<\/strong> B 41; C 42; \u041c 40; D 83; M 41.<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V15(2019)-11<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Grishchuk Svitlana<\/strong>, Senior Lecturer of the Department of Audit and Economic Analysis, University of the State Fiscal Service of Ukraine, Irpin, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0002-9977-262X<\/a>
\ne-mail<\/strong>: svetik_gr@ukr.net<\/a><\/p>\n

Investigation of the Issue of Audit of Enterprises with Attracted Investments<\/h2>\n

 <\/p>\n

Introduction<\/strong>. The article analyzes the normative documents on issues of financial investment audit in order to identify the problem points in relation to the research object.<\/p>\n

The urgency of the research topic is determined by the importance of improving the process of auditing enterprises with attracting investments in line with modern economic relations of market orientation.<\/p>\n

Purpose<\/strong>. To investigate the organization of audit of the enterprise with the attracted investments in terms of its improvement.<\/p>\n

One of the effective and effective forms of financial and economic control the investment activity of the enterprise is an audit. Tasks of audit control foreign investment is to determine the efficiency of use investment resources and the justification of the use of funds. For the right the definition of the audit of foreign investment, should be determined by the very essence the concept of investment control.<\/p>\n

Results<\/strong>. The scientific and methodological approaches and peculiarities of the organization of audit of financial investments in the enterprise have been considered and researched, and a critical assessment of the methodology of conducting an audit of financial investments is given. To develop a number of important aspects of the methodology of conducting an audit of foreign investments, its purpose, tasks, objects, subjects, composition of the audit procedures and the sequence of actions of the auditor at each stage of the audit process are formulated and defined.<\/p>\n

Conclusions<\/strong>. Recommendations for its improvement in the part of identification of the main objects and subjects of audit, the methodical stages of such verification, as well as the methods and techniques used in this process, have been formed.<\/p>\n

Keywords<\/strong>: financial investments; audit; audit methodology; stages of audit; methods of audit of financial investments.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Ministry of Finance of Ukraine (2001). National Accounting Standard 13 “Financial Instruments” (Order No. 559, November 30). Retrieved from http: zakon5. rada.gov.ua\/laws\/show\/z1050-01 [in Ukrainian].<\/li>\n
  2. Ministry of Finance of Ukraine (2000). National Accounting Standard 12 “Financial investments” (Order No. 91, April 26). Retrieved from http: \/\/ zakon3. rada.gov.ua\/laws\/show\/z0284-00 [in Ukrainian].<\/li>\n
  3. Verkhovna Rada of Ukraine (2016).The Tax Code of Ukraine (No. 2755-VI, December 2). Retrieved from http:\/\/zakon0.rada.gov.ua\/laws\/show\/2755-176 [in Ukrainian].<\/li>\n
  4. Ministry of Finance of Ukraine (1999).Instruction on the application of the plan of accounts of assets, capital, liabilities and economic organizations. (Order No. 291, November 30). Retrieved from http:\/\/zakon4.rada.gov.ua\/laws\/show\/z0893-99 [in Ukrainian].<\/li>\n
  5. Verkhovna Rada of Ukraine (2006). On Securities and Stock Market: Law of Ukraine (No. 2330-IV, February 23). Retrieved from http:\/\/zakon5.rada.gov.ua\/laws\/show\/3480-15 [in Ukrainian].<\/li>\n
  6. International Financial Reporting Standard 28 “Investments in Associates”. Retrieved from http:\/\/www.minfin.gov.ua [in Ukrainian].<\/li>\n
  7. International Financial Reporting Standard 39 “Financial Instruments: Recognition and Measurement”. Retrieved from http:\/\/www.minfin.gov.ua [in Ukrainian].<\/li>\n
  8. On accounting and financing of environmental activities: Law of Ukraine No. 996-XIV dated 16.07.1999 as of 10.11.2016. Retrieved from http:\/\/zakon5.rada.gov.ua\/laws\/show\/996-14 [in Ukrainian].<\/li>\n
  9. ISA 610 “Use of internal auditors”. Retrieved from http:\/\/www.apu.com.ua\/891-mizhnarodni-standarti-kontrolyu-yakosti-auditu-oglyadu-inshogo-nadannyavpevnenosti-ta-suputnikh-poslug-vidannya-2014-roku [in Ukrainian].<\/li>\n
  10. Zdrinik, \u0421. (2013). Problems of Classification of Financial Investments in Ukraine<\/em>. Business Inform<\/em>, 10, 60-65 [in Ukrainian].<\/li>\n
  11. Krupk, Ya. (2001). Investment Accounting. Ternopil: Economic Thought, 2001. 302 p. [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 27 May 2019<\/p>\n

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    Grishchuk S. (2019). Investigation of the Issue of Audit of Enterprises with Attracted Investments. Modern Economics<\/em>, 15(2019), 79-83. DOI: https:\/\/doi.org\/10.31521\/modecon.V15(2019)-11.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    <\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_row_inner][vc_column_inner][vc_column_text] JEL Classification: B 41; C 42; \u041c 40; D 83; M 41. DOI: https:\/\/doi.org\/10.31521\/modecon.V15(2019)-11 [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text] Grishchuk Svitlana, Senior Lecturer of the Department of Audit and Economic Analysis, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0002-9977-262X e-mail: svetik_gr@ukr.net Investigation of the Issue of Audit of Enterprises with Attracted Investments  
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