Non-financial reporting of companies and the necessity of its confirmation by auditors in Ukraine
| Autor: | Vitalii M. Makhinchuk, Olena Petryk, Oleksandra Karmaza, Olga Martyniuk, Оleksii Kurylo |
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| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: |
Information Systems and Management
Index (economics) Sociology and Political Science Public Administration Strategy and Management Scopus social responsibility Accounting audit Audit lcsh:Business 0502 economics and business Business and International Management Publication 050208 finance non-financial reporting business.industry 05 social sciences audit report 050201 accounting General Business Management and Accounting indicators control procedures business lcsh:HF5001-6182 Law |
| Zdroj: | Problems and Perspectives in Management, Vol 16, Iss 2, Pp 385-395 (2018) |
| ISSN: | 1810-5467 1727-7051 |
| Popis: | The relevance of the study is caused by the fact that the non-financial reporting of business entities and the intensification of process of globalization are becoming nowadays an important source of information for making managerial decisions by different groups of stakeholders. The process of its implementation, definition of types, forms and content remains legally unregulated for Ukraine. A process of its audit requires a systemic solution and an appropriate independent audit opinion.The purpose of the article is to summarize the European and international experience in the field of regulation of drawing up and publication of non-financial reporting, to work out problems of its content definition and to provide proposals for the regulation of these issues in Ukraine, to define the recommended groups of indicators, and to ground the main directions and tasks of their audit.It is proposed to create a general concept for the implementation and development of non-financial reporting in Ukraine, which may require the adoption of the future Law of Ukraine “On Public Non-Financial Reporting”, national standards for its preparation, and relevant methodological recommendations for their implementation. The directions of development of theoretical, organizational and methodical issues of audit of non-financial reporting are provided.A number of valid normative acts of the Audit Chamber of Ukraine in terms of the regulation of audit of non-financial reporting and improvement of professional qualifications of specialists require clarification and accompaniments. |
| Databáze: | OpenAIRE |
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