{"id":15445,"date":"2021-07-20T09:57:59","date_gmt":"2021-07-20T06:57:59","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=15445"},"modified":"2021-11-24T09:16:53","modified_gmt":"2021-11-24T07:16:53","slug":"specific-features-of-auditing-small","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/specific-features-of-auditing-small\/","title":{"rendered":"Lagodienko N., Belinska K. Specific Features of Auditing Small Businesses in the Conditions of Spreading the COVID-19 Pandemic"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: H 25, K 34.<\/i>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V27(2021)-11<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Lagodienko Natalia<\/b>, Ph.D. (Economics), Senior Lecturer, Mykolayiv National Agrarian University, Mykolayiv, Ukraine <\/span><\/p>\n

ORCID ID:<\/strong> 0000-0003-3528-0519<\/span><\/a>
\ne-mail:<\/strong> besedina77@gmail.com<\/span><\/a><\/p>\n

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ORCID ID:<\/strong> 0000-0002-2597-5192<\/span><\/a>
\ne-mail:<\/strong> tserushkitti@gmail.com<\/span><\/a><\/p>\n

 <\/p>\n

Specific Features of Auditing Small Businesses
\nin the Conditions of Spreading the COVID-19 Pandemic<\/h2>\n

 <\/p>\n

Introduction.<\/strong> A special place in the modern economy of Ukraine belongs to small business, which contributes to the gradual creation of a significant layer of smallholders, which should guarantee political stability and ensure democratic reforms in quarantine. Active development small business sector creates new requirements for accounting information of small enterprises, so the issues of organization accounting and auditing of their financial statements become even more relevant. There is a need to develop theoretical and organizational and methodological provisions on the organization of accounting and auditing small businesses, aimed at improving the efficiency of their activities.<\/p>\n

Purpose.<\/strong> The purpose of the article is to analyze the audit of small businesses and find out in the process of auditing the spread of coronavirus infection.<\/p>\n

Results.<\/strong> Currently, there is a lot of discussion about the need to conduct an audit of small businesses, as small companies are not subject to statutory audit. The article considers the process of auditing small businesses in the conditions of spreading the COVID-19 pandemic.. The number of violations in the work of small enterprises has been determined. A number of features and possible errors during the inspection have been analyzed and investigated. Ways to solve the problem, the method of introducing mandatory audit by auditors and the application of liability for inaccurate information have been proposed.<\/p>\n

Conclusions.<\/strong> The study of audits of small enterprises in quarantine makes it possible to conclude that a typical feature of small business in Ukraine is the shaky and unreliable work. Therefore, to overcome the above problems, it is necessary to create an effective mechanism to support its actors at both state and regional levels, namely: measures to strengthen accountability for the quality of audit services, including the issuance of knowingly false audit opinions and evasion of state control, will in the long run increase the motivation to carry out business activities in this professional field in accordance with the requirements established by the legislation of Ukraine.
\nSmall enterprises of Ukraine need to be audited in case of publication of financial statements (publications in periodicals or distribution in the form of separate printed publications), lending to small enterprises, their liquidation. In modern conditions, small business is the only sector of the country’s economy, the number of enterprises that is growing steadily every year, but in quarantine, there is a good chance to see a tendency to reduce their number.<\/p>\n

Keywords: <\/b>audit; audit activity; internal audit; small business; economy; pandemic.
\n
\n<\/b><\/p>\n

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

    \n
  1. State Audit Office of Ukraine. Retrieved from : <\/span>http:\/\/www.dkrs.gov.ua<\/span>\/<\/span>kru\/uk\/index<\/span><\/a> [in Ukrainian].<\/span><\/li>\n
  2. Cabinet of Ministers of Ukraine. (2020). On prevention of the spread on the territory of Ukraine of the acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV-2. (Decree No. 211, March 11). Retrieved from : <\/span>https:\/\/zakon.rada.gov.ua\/laws\/show\/211-2020-%D0%BF#Text<\/span> [in Ukrainian].<\/span><\/li>\n
  3. Report on the implementation of the budget program passport as of January 1, 2020. (2020). Retrieved from : <\/span>https:\/\/www.kmu.gov.ua\/storage\/app\/sites\/1\/24-buh\/2019\/scan-0417010.pdf<\/span> [in Ukrainian].<\/span><\/li>\n
  4. Economic Code of Ukraine. Retrieved from : <\/span>https:\/\/zakon.rada.gov.ua\/laws\/show\/436-15#Text<\/span> [in Ukrainian].<\/span><\/li>\n
  5. Ministry of Finance of Ukraine. (2011). On amendments to the Regulation (standard) of accounting 25 “Financial report of a small business entity “. (Order No. 25, January 24). Retrieved from : <\/span>https:\/\/zakon.rada.gov.ua\/laws\/show\/z0189-11#Text<\/span> [in Ukrainian].<\/span><\/li>\n
  6. Law of Ukraine. (2017). On audit of financial statements and auditing activities (Act No. 2258-VIII, December 21). Retrieved from : https:\/\/zakon.rada.gov.ua\/laws\/show\/2258-19\/ed20171221#Text [in Ukrainian].<\/span><\/li>\n
  7. International Accounting Standard 1 (IAS 1). Submission of financial statements from. (2012). Retrieved from : https:\/\/zakon.rada.gov.ua\/laws\/show\/929_013#Text [in Ukrainian].<\/span><\/li>\n
  8. Law of Ukraine. (2013). On Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts of Ukraine Concerning the Simplified System of Taxation, Accounting and Reporting (Act No. \u21164014-VI, January 1). Retrieved from : https:\/\/zakon.rada.gov.ua\/rada\/show\/4014-17#Text [in Ukrainian].<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>19 May 2021<\/span><\/strong><\/li>\n<\/ol>\n
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    Lagodienko N., Belinska K. (2021). Specific Features of Auditing Small Businesses in the Conditions of Spreading the COVID-19 Pandemic. Modern Economics<\/em>, 27(2021), 84-88. DOI: https:\/\/doi.org\/10.31521\/modecon.V27(2021)-11.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: H 25, K 34. DOI: https:\/\/doi.org\/10.31521\/modecon.V27(2021)-11 [\/vc_column_text][vc_column_text] Lagodienko Natalia, Ph.D. (Economics), Senior Lecturer, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-3528-0519 e-mail: besedina77@gmail.com \u0411\u0435\u043b\u0456\u043d\u0441\u044c\u043a\u0430\u00a0\u041a.\u00a0\u0412., \u0437\u0434\u043e\u0431\u0443\u0432\u0430\u0447 \u0432\u0438\u0449\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0443, \u041c\u0438\u043a\u043e\u043b\u0430\u0457\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442, \u043c. \u041c\u0438\u043a\u043e\u043b\u0430\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430 ORCID ID: 0000-0002-2597-5192 e-mail: tserushkitti@gmail.com   Specific Features of Auditing Small Businesses in the Conditions
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