Methodological Principles of Financial Statement Auditing as a Component of Financial and Economic Security under Martial Law Conditions
DOI:
https://doi.org/10.58423/2786-6742/2024-6-281-299Keywords:
audit of financial statements, financial security of the enterprise, economic security of the enterprise, protection against threats, analysis of alternatives, business development, energy efficiencyAbstract
At the current stage of development, the Ukrainian economy is characterized by the need for enterprises to take into account the effects of active hostilities on the territory of Ukraine on the effectiveness of their financial activities. Accordingly, there is a need to constantly improve the system of financial and economic security and identify threats that can affect the level of financial security, which can only be done by conducting a regular audit of financial statements. Based on the relevance of the research, it becomes possible to formulate a goal, which consists in the implementation of the generalization of theoretical foundations and the development of practical recommendations, regarding the implementation of the audit of financial statements, to ensure financial and economic security in the conditions of martial law. As a result of the research, it was established that the audit of financial statements should be aimed at meeting the needs of managers in the necessary information for making management decisions, which can be key to ensuring stable business development. To specify the main areas of application of the audit of financial statements in the formation of optimal conditions for ensuring financial and economic security, the method of analysis of hierarchies was used. With the application of this method, it was established that for modern Ukrainian enterprises, the audit should focus on the analysis of the possibilities of using energy-efficient technologies to reduce costs. Accordingly, when conducting an audit of the financial statements of Ukrainian enterprises, the attention of specialists should be focused on the possibilities of implementing technologies that allow saving various types of resources, in particular energy. The audit is based on the analysis of financial statements, but its role and purpose is much broader, and the results of the audit can be used to develop directions for the company's strategic development.
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