{"id":20690,"date":"2025-10-01T18:45:20","date_gmt":"2025-10-01T15:45:20","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=20690"},"modified":"2025-10-01T18:45:20","modified_gmt":"2025-10-01T15:45:20","slug":"integrated-approach-to-auditing-revenues","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/integrated-approach-to-auditing-revenues\/","title":{"rendered":"Dubinina M. Integrated Approach to Auditing Revenues and Going Concern of Agricultural Enterprises in Ensuring Financial Reporting Reliability"},"content":{"rendered":"

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JEL Classification:<\/strong> M41, M42, Q14, G32.<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V52(2025)-07<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Dubinina M. V., <\/b>Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0002-3993-0622<\/span><\/a>
\ne-mail: <\/strong>dubinina@mnau.edu.ua<\/span><\/a><\/p>\n

 <\/p>\n

Integrated Approach to Auditing Revenues and Going Concern of Agricultural Enterprises in Ensuring Financial Reporting Reliability<\/b><\/h2>\n

Abstract. Introduction<\/i><\/b>.\u00a0<\/span><\/i>An integrated approach to auditing revenues and assessing the going concern assumption has become increasingly important for agricultural enterprises, especially in times of economic instability and war-related challenges. This approach combines conventional auditing procedures with modern analytical methods to ensure reliable financial reporting, strengthen internal controls, and reduce the likelihood of material misstatements. The case of Ukrainian agricultural enterprises, including the practical audit of JSC Koblevo, illustrates the necessity of adapting international standards to the sector’s unique risks.<\/span><\/i><\/p>\n

Purpose.<\/i><\/b> The study aims to substantiate the methodological foundations of an integrated approach to auditing revenues and the going concern assumption in agricultural enterprises. The study emphasizes combining financial analysis with evaluating managerial forecasts and business strategies, as well as enhancing auditors’ professional judgment in uncertain situations. The research also seeks to highlight how risk management procedures contribute to financial transparency and increase user confidence in financial information.<\/span><\/i><\/p>\n

Results.<\/i><\/b> The article examines the primary risks associated with agricultural enterprises, such as seasonality, export market volatility, currency fluctuations, and the impact of war on logistics. It demonstrates how an integrated audit approach enables auditors to identify revenue recognition inconsistencies, analyze internal control effectiveness, and assess management’s ability to ensure business continuity. The study also explores how audit reports on JSC \u00abKoblevo\u00bb utilize analytical procedures, sensitivity tests, and scenario analysis to confirm the credibility of financial statements. Moreover, the importance of considering both quantitative indicators and qualitative factors, such as human resources, strategic flexibility, and external threats, is emphasized.<\/span><\/i><\/p>\n

Conclusions.<\/i><\/b> Taking an integrated approach to auditing revenues and going concern strengthens the reliability of financial reporting and improves the quality of audit evidence overall. This approach enhances transparency, reduces audit risk, and supports informed decision-making by stakeholders. For Ukrainian agricultural enterprises, combining traditional procedures with advanced analytical tools, digital technologies, and risk-based analysis is essential to ensuring audit quality, maintaining financial stability, and building long-term trust among financial information users.<\/span><\/i><\/p>\n

Keywords<\/b>: financial statement audit, agricultural enterprise, audit judgment, risk management, business sustainability, going concern.<\/span><\/i><\/p>\n

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

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  1. Dubinina, M. V. (2025). Rol\u02b9 inventaryzatsii v audyti dostovirnosti finansovoi zvitnosti ahrarnykh pidpryiemstv: metodychni aspekty ta praktyka v Ukraini [The role of inventory in auditing the reliability of financial statements of agricultural enterprises: Methodological aspects and practice in Ukraine]. <\/span>Modern Economics, 51<\/span><\/i>(2025), 87\u201396. <\/span>https:\/\/doi.org\/10.31521\/modecon.V51(2025)-10<\/span>.<\/span><\/li>\n
  2. Nazarova, K. O., & Malko, D. D. (2024). Audyt bezperervnosti diialnosti pidpryiemstv ahrobiznesu v umovakh voiennoho stanu [Audit of going concern of agribusiness enterprises under martial law]. <\/span>Business Inform, 11<\/span><\/i>, 197\u2013203. <\/span>https:\/\/doi.org\/10.32983\/2222-4459-2024-11-197-203<\/span>.<\/span><\/li>\n
  3. Moskal, N. V. (2024). Kompleksnyi pidkhid do otsinky bezperervnosti diialnosti pidpryiemstva: oblikovo-analitychni aspekty [Comprehensive approach to assessing the going concern of an enterprise: Accounting and analytical aspects]. <\/span>Economy and Society, 65<\/span><\/i>, 134\u2013140. <\/span>https:\/\/doi.org\/10.32782\/2524-0072\/2024-65-39<\/span>.<\/span><\/li>\n
  4. Alioshyn, V. Ye. (2024). Shliakhy optymizatsii audytors\u02b9kykh protsedur z otsinky bezperervnosti diialnosti pidpryiemstv ahrobiznesu v umovakh ekonomichnoi nestabil\u02b9nosti [Ways to optimize audit procedures for assessing the going concern of agribusiness enterprises in conditions of economic instability]. <\/span>Efektyvna ekonomika, 12.<\/span><\/i> http:\/\/doi.org\/10.32702\/2307-2105.2024.12.77<\/span>.<\/span><\/li>\n
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    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>24 August 2025<\/span><\/p>\n

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    Dubinina M. (2025). Integrated Approach to Auditing Revenues and Going Concern of Agricultural Enterprises in Ensuring Financial Reporting Reliability. Modern Economics, 52(2025), 42-50. DOI: https:\/\/doi.org\/10.31521\/modecon.V52(2025)-07.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=”.vc_custom_1657628632157{margin-top: 10px !important;}”]<< \u041f\u043e\u0432\u0435\u0440\u043d\u0443\u0442\u0438\u0441\u044f \u0434\u043e \u0437\u043c\u0456\u0441\u0442\u0443<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: M41, M42, Q14, G32. DOI: https:\/\/doi.org\/10.31521\/modecon.V52(2025)-07 [\/vc_column_text][vc_column_text]Dubinina M. V., Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua   Integrated Approach to Auditing Revenues and Going Concern of Agricultural Enterprises in Ensuring Financial Reporting Reliability Abstract. Introduction.\u00a0An
    Read more<\/a><\/p>\n","protected":false},"author":10,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[238],"tags":[239],"class_list":["post-20690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-52-2025","tag-52-2025"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/20690","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=20690"}],"version-history":[{"count":2,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/20690\/revisions"}],"predecessor-version":[{"id":20693,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/20690\/revisions\/20693"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=20690"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=20690"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=20690"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}