FEATURES OF THE DEVELOPMENT OF A MECHANISM FOR ENHANCING THE INSTITUTIONAL SYSTEM OF AUDIT SERVICES IN ORDER TO IMPROVE THE QUALITY OF THE AUDIT OF ACCOUNTING AND FINANCIAL STATEMENTS
FEATURES OF THE DEVELOPMENT OF A MECHANISM FOR ENHANCING THE INSTITUTIONAL SYSTEM OF AUDIT SERVICES IN ORDER TO IMPROVE THE QUALITY OF THE AUDIT OF ACCOUNTING AND FINANCIAL STATEMENTS
Fonte: Revista Turismo Estudos e Práticas - RTEP/UERN; No. 5 (2020): Geplat: Caderno Suplementar; 1-7
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Resumo: The development of the auditing science is based on the study of the problems on institutional and theoretical and methodological substantiation of the quality of accounting and auditing. Theoretical visions and reasoning about the content and economic essence of audit are manifested in the nature of the activities of enterprises. At the same time, its applied purpose for cooperation of economic agents with an enterprise consists, firstly, in the obligatory availability of independent financial controlling, and secondly, in the necessity and consistency of the auditor's report regarding the quality of accounting and financial information on the resources and obligations of enterprises. The content of such conclusions to a greater extent forms the basis for decisions made by economic agents to optimize the distribution and use of available resources, the level of acceptable risk and trust in the audit institution on the part of economic structures. Despite the presence of many theoretical and methodological researches on problems of the development of audit activities, the improvement of the quality of audit services, etc., it must be admitted that today, in general, the result of modern audit theory is a limited list of theoretical provisions on the quality of audit. This requires, in our opinion, further development of a conceptual insight of the audit quality when analysing financial statements. It seems to us that further study of the audit content is required in the current conditions based on the use of tools for cognition of the new institutional economic theory. Directly, the very quality of audit, being as a fundamental precondition for the proper functioning of the audit institution, is considered as the basis for the construction of modern accounting and financial information. Hence, it can be assumed that the identification of areas for ensuring the quality of audit and accounting and financial information in the context of their organic relationship acts as an integral element of building a conceptual vision revealing the essence of the categories under consideration and their methodological relationship. The considered separate theoretical and methodological structure is characterized by a logical relationship between the concepts 'audit institution - audit quality - quality of accounting and financial information' and programs of its scientific cognition, which, in general, allows us to identify the conditions for its institutional support.
