Tag: внутрішній аудит

Organization of internal audit of payment calculations

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and . Organization of internal audit of payment calculations//Science online: International Scientific e-zine - 2022. - №11. - https://nauka-online.com/en/publications/economy/2022/11/04-12/

Annotation: The logical construction and clear functioning of the payroll accounting system at enterprises depends to a large extent on the presence of an implemented internal audit. Organizing an internal audit is one of the most effective ways to control the status of payment and payroll accounting. Today, the value of internal audit as a form of control organization is underestimated in Ukraine. The main reason for the underdevelopment of internal audit in many enterprises of our country is the lack of necessary regulatory and methodological support and qualified personnel for the proper organization and conduct of internal audit.

Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS

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. Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/11-13/

Annotation: The article highlights the areas of application of professional judgment of the accountant in the formation of accounting policies under International Financial Reporting Standards. According to the results of the analysis of normative and legal regulation of professional judgment, it is established that the current legislation does not set limits on the application of professional judgment in the formation of accounting policies under IFRS. To solve this problem, a model of professional judgment is proposed, which includes assessment of the competence of accounting staff, risk assessment of internal and external environment. The article pays special attention to the analysis of the variability of legislation and clarifying the essence of professional judgment in the works of domestic scientists and the legal framework.

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