Специфічні особливості проведення аудиту малих підприємств в умовах поширення пандемії COVID-19

Abstract

Протягом останніх років мале підприємництво стало одним із найважливіших секторів економіки, що впливають на поліпшення соціально-економічної ситуації в Україні. В умовах карантину особливо зростає роль і значення правильної організації бухгалтерського обліку та аудиту малих економічних суб’єктів. У статті розглянуто процес здійснення аудиторської перевірки малих підприємств в умовах поширення пандемії COVID-19. Визначено кількість порушень у роботі малих підприємств. Проаналізовано й досліджено ряд особливостей і можливі помилки під час перевірки. Запропоновано напрями розв’язання проблеми, методи впровадження обов’язкової перевірки аудиторами й застосування відповідальності за неправдиву інформацію.

A special place in the modern economy of Ukraine belongs to small business, which contributes to the gradual creation of a significant layer of smallholders, which should guarantee political stability and ensure democratic reforms in quarantine. Active development small business sector creates new requirements for accounting information of small enterprises, so the issues of organization accounting and auditing of their financial statements become even more relevant. There is a need to develop theoretical and organizational and methodological provisions on the organization of accounting and auditing small businesses, aimed at improving the efficiency of their activities.. Purpose. The purpose of the article is to analyze the audit of small businesses and find out in the process of auditing the spread of coronavirus infection. Results. Currently, there is a lot of discussion about the need to conduct an audit of small businesses, as small companies are not subject to statutory audit. The article considers the process of auditing small businesses in the conditions of spreading the COVID-19 pandemic.. The number of violations in the work of small enterprises has been determined. A number of features and possible errors during the inspection have been analyzed and investigated. Ways to solve the problem, the method of introducing mandatory audit by auditors and the application of liability for inaccurate information have been proposed. Conclusions. The study of audits of small enterprises in quarantine makes it possible to conclude that a typical feature of small business in Ukraine is the shaky and unreliable work. Therefore, to overcome the above problems, it is necessary to create an effective mechanism to support its actors at both state and regional levels, namely: measures to strengthen accountability for the quality of audit services, including the issuance of knowingly false audit opinions and evasion of state control, will in the long run increase the motivation to carry out business activities in this professional field in accordance with the requirements established by the legislation of Ukraine. Small enterprises of Ukraine need to be audited in case of publication of financial statements (publications in periodicals or distribution in the form of separate printed publications), lending to small enterprises, their liquidation. In modern conditions, small business is the only sector of the country's economy, the number of enterprises that is growing steadily every year, but in quarantine, there is a good chance to see a tendency to reduce their number.