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 ASSESSMENT OF FINANCIAL INSTRUMENTS

Автор: Sveta on .

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DOI: http://doi.org/10.31617/visnik.knute.2018(120)08

UDC 657.62

NAZAROVA Karina,
Doctor of Economics, Associate professor, Head of the Department of Financial Analysis and Audit,
Kyiv National University of Trade and Economics
 
ZADNIPROVSKYI Oleksandr,

PhD in Economis, Associate professor of the Department of Bookkeping and Taxation,
Kyiv National University of Trade and Economics


AUDIT OF ASSESSMENT OF FINANCIAL INSTRUMENTS
 
Background. One of the key factors in ensuring the effectiveness of operations with financial instruments is to conduct their audit as an audit of accounting data and financial statements in order to express an independent opinion of the auditor on their accuracy and reliability in all material aspects. Particular attention should be paid to checking the authenticity of valuation of financial instruments in the interests of all the stakeholders.
Analysis of recent studies and publications has shown that despite a large number of works devoted to the issues of valuation of financial instruments, the audit issue regar­ding such an assessment is not considered sufficiently.
The aim of the paper is to highlight the theoretical, normative and methodical aspects of the audit of financial instruments in terms of their value assessment.
Materials and methods. The research is based on the following methods: genera­lization, grouping, analysis and synthesis, analogy, modeling. Regulatory materials and works of modern scientists on accounting, evaluation and audit are used.
Results. The article analyzes and summarizes the conceptual and normative apparatus used for the evaluation of financial instruments and conducting its audit. The peculiarities of audit in the assessment of the fair value of financial instruments are considered, in particular - according to the hierarchical structure of its valuation, and also the adjustment of such value under the influence of factors.
Conclusion. Audit of financial instruments valuation is an complex, high-level checking, the quality of which depends on a number of factors, the key of which is the possibility of an impartial professional assessment of the fair value of the instrument - a dominant estimate for such objects.
 
Keywords: audit, assesment, basic financial instruments, derivative financial instru­ments, fair value.

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