Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

AUDIT OF SOCIALLY ORIENTED ACTIVITIES OF ENTITIES

Автор: Sveta on .

UDC 35.073.5
 
GALAK Kostiantyn,
Postgraduate Student at the Accounting and Taxation Department of KNUTE
 

AUDIT OF SOCIALLY ORIENTED ACTIVITIES OF ENTITIES

Background. Reporting transparency, including costs for socially oriented objectives, is a prerequisite for trust in the entity. Positive audit opinion (unqualified audit report) contributes to the formation of trust. But there is still no clear understanding of socially oriented activities audit.
The aim of the study is to develop theoretical and methodical basis of socially oriented activities audit in Ukraine as a key element of trust in entities, clarify the concept of "audit of socially oriented activities" and its objects, practical recommendations for the effective business management and improve trust and confidence of investors, creditors and society.
Materials and methods. General scientific as well as special methods of economic research were used.
Results. It has been offered to consider audit of socially oriented activities as audit of accounting data and Report on socially oriented activities (social responsibility) of entities related to social responsibility to express an independent audit opinion on the reliability of the information in all significant respects and in accordance with the laws of Ukraine.
It is proposed that audit companies and auditors apart from the financial report have to submit Report on socially oriented activities to the Audit Chamber of Ukraine.
The study developed a set of proposals for any audit findings, namely the rejection to providing findings, adverse, qualified and unqualified audit report.
Conclusion. Confirmed audited Statement on socially oriented activities will help improve and fortify the image, increase investor and society confidence to the entity.
The proposals will further contribute to the improvement of financial and non-financial reporting of the entities, would increase their social responsibility and related socially oriented activities.

 Keywords: socially oriented activities, social responsibility, audit.

AUDIT OF SOCIALLY ORIENTED ACTIVITIES OF ENTITIES