Економічний аналіз діяльності аудиторських фірм

Савіцький, Владислав Валентинович; Savitskyi, V.V.

Економічний аналіз діяльності аудиторських фірм

Савіцький, Владислав Валентинович; Savitskyi, V.V.

URI: http://eztuir.ztu.edu.ua/123456789/7926

Дата: 2020

Анотація:

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Державний університет «Житомирська політехніка» Міністерства освіти і науки України, Житомир, 2020. У дисертації розкриваються напрями трансформації теорії, організації та методики економічного аналізу діяльності аудиторських фірм. Обґрунтовано, що економічний аналіз як система оцінки ефективності діяльності аудиторських фірми має враховувати двоєдиний прояв такої діяльності: як суб’єкта незалежного фінансового контролю та як суб’єкта господарювання. В дисертації розроблено інформаційну модель господарської діяльності аудиторських фірм як об’єкта економічного аналізу, на основі чого визначено напрямок трансформації складових системи економічного аналізу та взаємозв’язків між ними. Обґрунтовано напрями трансформації інформаційних запитів користувачів та на основі цього запропоновано методичні положення щодо оцінки ефективності використання та формування фінансового та кадрового потенціалів аудиторських фірм.

Анотація (англ.):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences, specialty 08.00.09 - Accounting, Analysis and Auditing (by types of economic activity). - Zhytomyr Polytechnic State University, Ministry of Education and Science of Ukraine, Zhytomyr, 2019. A model of economic activity of an audit firm as an object of economic analysis has been developed. The characteristics of economic activity of audit firms as an object of economic analysis are substantiated. These characteristics cover the following issues: formation of resources for carrying out audit activity; efficiency of resources use in the context of managing the economic potential of the audit firm; dependence of the efficiency of the audit firm’s economic activity on the customer and reputation capital; the process of implementation of audit and related services provided by the audit firm as well as the audit firm performance. The research conducted enabled to substantiate the current state of audit entities’ development and to specify the peculiarities of the audit firms’ economic activity. It is established that the number of audit entities is dramatically decreasing and the tendency to consolidate audit firms is being observed at this stage of development of audit business. This trend is justified by us from the standpoint of increasing the requirements for audit firms and the need to attract more economic resources. A model of economic activity of an audit company as an object of economic analysis has been developed. The model noted provides the identification of key objects of economic activity from the perspective of economic analysis. The audit firm’s economic activity is represented by the following stages: 1) forming economic resources including key financial, labor and property resources (tangible and intangible assets); 2) determining the role of above mentioned economic resources in the formation of the audit firm’s economic potential; 3) generating new types of capital, such as reputation and customer capital, directly interdependent on the effectiveness of auditing (a model of the position of reputation and customer capital in managing the audit firm has been developed); 4) specifying components of the effectiveness of the audit firm as an economic entity as well as a subject of independent financial control. All the items mentioned above enables to form new theoretical knowledge in the fields of two economic functional sciences: economic analysis and audit. The analysis of the current stage in the development of auditing in the world indicates to the lack of uniform global approaches to audit regulation. Each country develops its own approaches to the guidance of audit regulation and sets specific requirements for audit firms' activity. It should be noted that the main characteristics of modern auditing is the establishment of requirements for the audit firm’s human resources. Having obtained the results of investigation into the stakeholders’ interest in the audit firm’s activity, we substantiated their expansion within the context of its functioning as a business entity and as a subject of independent financial control. The model of interaction of interested parties (stakeholders) with the audit firm in the context of making enquiries concerning economic analysis, being the basis for forming innovative approaches to the organization as well as to methods of economic analysis, has been developed. The model of visualization of the system of economic analysis has been developed. It enabled to establish interrelations between different components of the system. The content of the functioning of the system’s elements has been developed and the branch peculiarities of the development of economic analysis have been identified. The key objects of economic analysis include: financial potential which shows the effectiveness of resources application for the implementation of audit services and quality assurance of auditing the financial statements; human resources, which determines the level of staffing of the audit service and the ability to fully and professionally, audit financial statements; reputation capital which determines the enterprise position in the market of audit services and satisfaction with the quality of audit of clients’ and other stakeholders’ financial statements of clients in the audit results. 21 Financial and human resources determine the ability to perform competent audit of financial statements, which in its turn determines the effectiveness of the audit service performed. The effectiveness of the audit service determines the increase in financial and human resources, as well as reputation capital. In particular, the main factors influencing reputation capital are the quality of audit of financial statements from the standpoint of the product obtained, and the effectiveness of the service provided from the standpoint of costs incurred and results obtained. The customer capital of the audit firm is considered to be an important component that forms reputation capital. Thus, when choosing an audit firm, the customer evaluates its reputation from the standpoint of existing customers. In addition, the range of the firm’s potential customers is determined by its reputation. Therefore, the reputation and customer capital of the audit firm are interrelated and not mutually exclusive. We have established characteristics of the formation of audit firms’ economic resources. Labor resources that form the human potential and determine the quality of the audit service are proved to be a key resource of the audit firm’s economic activity. The quality of the audit service determines the effectiveness of the audit entity functioning as a subject of external independent financial control in the context of the corresponding public functions and as an economic entity, whose main purpose is making a profit. The efficiency of applying and forming economic resources by the audit firm influences greatly all the effects closely associated with its operation. Both components are interrelated and not mutually exclusive. The quality of the audit of financial statements determines the reputation of the company, and therefore its customer capital, finally resulting in the level of income obtained from the audit company activity. The priority objects of management, and hence economic analysis and accounting are the following: financial potential, human resources, customer capital, reputation capital. All mentioned types of potential and capital are interrelated and shape the quality of audit service both from the standpoint of obtaining financial results and from the standpoint of performing the public functions entrusted with the audit as an instrument of independent financial control. Currently, the issue of analytical evaluation of these objects is not developed, because the existing approaches do not take into account all the specifics of audit firms’ activities, and this determines the prospects for further research. Based on the research conducted, we have substantiated methodical provisions of economic analysis of audit firms’ financial potential and proposed the procedure of analytical assessment of audit firms’ financial potential. This procedure includes the following stages: defining the tasks, selecting analytical procedures, determining critical indicators, selecting the methodology for the evaluation of indicators by levels, determining the information provision, applying analytical procedures as well as forming analytical record. This leads to the creation of the information resource, represented in the form of analytical note targeting internal and external stakeholders. The analytical note includes a description of the methodology of economic analysis, results of calculating analytical indicators, correspondence to regulatory values, integrated indicator of financial potential, proposals concerning the development of financial potential. The application of this approach will improve the quality of information used by stakeholders for making decisions in their own interests (property (financial), public and mixed). The investigation undertaken resulted in a complex of methodological support for economic analysis, which involves assessing the effectiveness of human resource management methods (continual learning environment, auditors rotation, ensuring the independence of auditors) as well as the auditor operating efficiency, whose activity is aimed at obtaining income from audit services performed. This allows us to assess both quality and value indices of human resources.

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