FORMATION EVALUATION CRITERIA INFORMATION DURING AUDIT IN CONDITIONS OF SUSTAINABLE DEVELOPMENT
Implementation of the concept of sustainable development gives grounds to state the existence of changes in the qualitative and quantitative characteristics of the activities of individual entities, their associations, branches, etc. Such changes are due, first of all, to changes in the parameters by which various entities characterize their strategic, current and operational goals. Another factor changes in the behavior of economic agents are changes in the characteristics of the information on which decisions are made. The implementation of such decisions contributes to the achievement of relevant goals. Takes on particular relevance to evaluate compliance data generated and used for decision-making, a number of critical values (criteria). Such criteria, in our opinion, should be determined by a set of parameters, the content of which will give grounds to determine the degree of reliability of data and their ability to facilitate the realization of expectations of users of information. One of the mechanisms for evaluating such compliance is the implementation of control measures, one of the forms of which is an audit. The main factors of formation of evaluation criteria of information which can be used during the audit are considered. It is established that the process of forming the criteria for evaluating information is influenced by the interests of its users, the strategic, tactical and operational goals of users, as well as their expectations for the formation, content and use of information. It is also important to consider when determining the criteria for evaluating information in the conditions of sustainable development of the impact of the environment of the functioning of economic entities that produce and use information for their own purposes. The results of the research identified the impact of the internal environment, the environment and the integrated (reflexive) impact of sustainable development on the formation of criteria for evaluating information.
1. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. URL : https://www.ifac.org/publications-resources/2018-handbook-international-quality-control-auditing-review-other-assurance (23.03.2019). [In English].
2. Zhuk V. M. (2009). Naukove oznachennia instytutsionalnoi teorii bukhhalterskoho obliku (na zasadakh idei staloho rozvytku) [Scientific definition of the institutional theory of accounting (based on the idea of sustainable development)] Zbirnyk naukovykh prats PDATU. No. 17. Pp. 139–146. [In Ukrainian].
3. Popovych A. A. (2016). Otsinka stalosti silskohospodarskoho zemlekorystuvannia v Ukraini [Estimation of the sustainability of agricultural land use in Ukraine]. Ahrosvit. No. 10. Pp. 43–52. [In Ukrainian].
4. Kolot A. M. (2013). Korporatyvna sotsialna vidpovidalnist: evoliutsiia ta rozvytok teoretychnykh pohliadiv. [Corporate social responsibility: the evolution and development of theoretical views]. Ekonomichna teoriia. No. 4. Pp. 5–26. [In Ukrainian].
5. Novytska A. O. Ilnitskyi E. M. (2012). Protses upravlinnia pidpryiemstvom ta shliakhy yoho vdoskonalennia [Process of enterprise management and ways of its improvement]. Naukovyi visnyk NLTU Ukrainy. No. 22.5. Pp. 270–274. [In Ukrainian].
6. Kocherha M. M. (2013). Efektyvnist ekolohichnoho menedzhmentu v silskomu hospodarstvi [The effectiveness of environmental management in agriculture]. Ahrosvit. No. 6. Pp. 29–33. [In Ukrainian].
7. Oliferuk S. I. (2014). Intehralna otsinka staloho rozvytku silskoho hospodarstva: rehionalnyi aspekt [Integral assessment of sustainable development of agriculture: a regional aspect]. Ekonomika i prohnozuvannia. No. 4. Pp. 73–84. [In Ukrainian].
8. Financial and Related Information for Decision-Making: Enhancing Management Information to Support Operational Effectiveness and Priority Goals / A Report by a Panel of the National Academy Of Public Administration For the Federal Accounting Standards Advisory Board, April 2014. URL: https://www.napawash.org/studies/academy-studies/financial-and-related-information-for-decision-making-enhancing-management (22.03.2019). [In English].
9. Blessing A., Onoja E. (2015). The role of financial statements on investment decision making: a case of united bank for Africa PLC (2004–2013). European Journal of Business, Economics and Accountancy. Vol. 3. No. 2. Pp.12–37. [In English].
10. Sherstiuk O. L. (2016). Zmist ta pryroda potreb korystuvachiv finansovoi informatsii. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. [The content and nature of the needs of users of financial information]. Seriia: Ekonomichni nauky No. 3. Pp. 39–45. [In Ukrainian].
11. Bardash S. V., Sherstiuk O. L. (2017). Identyfikatsiia chynnykiv, shcho vplyvaiut na riven audytorskoho ryzyku [Identification of factors influencing the level of audit risk] Mizhnarodnyi naukovyi zhurnal «Internauka». Seriia«Ekonomichni nauky». No. 2. P. 54–60. [In Ukrainian].
12. Bardash S. V. (2016). Ontolohiia multyvariantnosti teorii bukhhalterskoho obliku. [Ontology of Multivariate Theory of Accounting] Oblik i finansy. No. 4. Pp. 8–15. [In Ukrainian].
13. Sokil O. H. (2018). Teoretyko-metodolohichni zasady bukhhalterskoho obliku staloho rozvytku silskohospodarskykh pidpryiemstv : monohrafiia. [Theoretical and methodological principles of accounting of sustainable development of agricultural enterprises: monograph]. Melitopol : TOV «Kolor Prynt». [In Ukrainian].