scholarly journals THE FEATURES OF INTANGIBLE ASSETS AUDIT: ANALYTICAL PROCEDURES AND INSPECTION

2017 ◽  
pp. 201-208
Author(s):  
Liliia Tarasenko
Keyword(s):  
Systematic Approach ◽  
Intangible Assets ◽  
Specific Character ◽  
Audit Process ◽  
External Review ◽  
Existing Problems ◽  
Financial Position ◽  
Analytical Procedures ◽  
Independent Audit

Increasingly, information, which is recorded on the reports, requires independent appraisal for user getting certainty about the financial position of enterprise. To provide such confirmation, the independent audit is a necessary procedure. Due to the fact, that level of intangible assets is all the time increasing, special attention should be paid to methods, which are used during the external review of specific objects. The article deals with the analysis of the existing problems of independent audit of intangible assets. This audit aims to work out the ways for its improvement taking into account the specific character of the mentioned object. It has been grounded the necessity of audit systematic approach particular the analytical procedures to enhance objectivity in formulating the auditor's report. The mistakes of accounting have been identified during the research. They are considered as a base for developing proposals referring to the audit process.

scholarly journals Prospects for Development of Artificial Intelligence in the Scientific Learning of the World

2019 ◽  
Vol 10 (4) ◽  
Author(s):  
Aleksey Stepanenko ◽  
Diana Stepanenko
Keyword(s):  
Artificial Intelligence ◽  
System Approach ◽  
Systematic Approach ◽  
Scientific Information ◽  
Existing Problems ◽  
The World ◽  
Human Thinking ◽  
Intelligence Development ◽  
Artificial Intelligence Systems ◽  
Scientific Learning

In the process of comprehending the prospects for the artificial intelligence development, the authors come to a conclusion that in the scientific learning of the world the problematic issues of the artificial intelligence are connected with problematic issues of recognizing the artificial intelligence systems and ordinary human thinking The article performs an analysis of the concepts of «intelligence» and «artificial intelligence», in the process of which the intelligence is viewed through a systematic approach in its broad sense. The purpose of the article is to present a number of conclusions about the levels of development of scientific studies of the problems under investigation, is there any reason to argue that attempts to implement the epistemological characteristics of thinking in modern artificial intelligence systems have not only been undertaken but also successful, and whether is it possible to talk about full transfer of the intellectual functions to the technical systems, endowing them with epistemological tools (in the context of the discussion about strong and weak versions of the artificial intelligence). The authors study the concept of «phenomenology of intelligence», the perception of intelligence in various historical eras by famous philosophers and scientists of other branches of knowledge; they identify the artificial intelligence as a special branch of science, analyze the existing problems in this field. In writing the article, they use the system approach, the theoretical analysis of and generalization of the scientific information, the historical, predicted, critical and dialectical methods of investigation.

scholarly journals Implementation of constitutional human rights and social guarantees of security in the context of digitalization

2021 ◽  
Vol 10 (45) ◽  
pp. 265-271
Author(s):  
Liliia Amelicheva ◽  
Oleksii Martyniuk ◽  
Ihor Pyroha ◽  
Ceyhun Qaracayev ◽  
Volodymyr Myroshnychenko
Keyword(s):  
Human Rights ◽  
Systematic Approach ◽  
Negative Impact ◽  
Legal Regulation ◽  
General Purpose ◽  
Private Life ◽  
Existing Problems ◽  
Technological Advances ◽  
Analysis And Synthesis ◽  
New Strategies

Consideration of existing and development of new strategies for human rights in the context of globalization is a very significant topic, as careless management of technological change can pose a serious threat to human dignity, autonomy, privacy, and human existence in general. Purpose: to analyze the level of constitutional human rights in the context of digitalization, to consider the positive and negative impact of technological advances on private life, to explore ways to protect fundamental human rights in the context of globalization. The following methods of scientific cognition are used: comparison, historical, systematic approach to research, method of analysis, and synthesis. As a result of the conducted research, the scientific idea of the importance of observance of constitutional human rights in the conditions of digitalization is formed. In addition, the study examines the positive and negative impact of technological advances on private life, explore ways to protect fundamental human rights in the context of globalization and identifies mechanisms for using digitization in public administration, analyzes the legal regulation of informatization is interpreted and effective ways of solving the existing problems of ensuring rights and guarantees are proposed.

scholarly journals Methodological support of analytical procedures for managing economic security (on the example of an airline)

2021 ◽  
Vol 13 (S) ◽  
pp. 29-40
Author(s):  
Elvira I. DANILOVA ◽  
Valentyna M. MARCHENKO ◽  
Valentyna O. NOVAK ◽  
Olena M. PALYVODA ◽  
Nadiia M. PEREDERII
Keyword(s):  
Global Economy ◽  
Systematic Approach ◽  
Research Study ◽  
Scientific Research ◽  
Economic Security ◽  
Main Approach ◽  
Timely Response ◽  
Analytical Procedures ◽  
Economic Regions ◽  
Made In

This research study examines the issues of methodological support of analytical procedures for managing economic security in relation to both hotel enterprises, in particular airlines, and economic regions in general. The relevance of the selected research topic is determined by the significance of the issues of economic security management of both individual enterprises and economic regions as a whole in view of the current changes in the global economy and the urgent necessity for an adequate and timely response to them in order to create optimal conditions for maintaining economic security at the proper level. The purpose of this research is to determine the main directions of the formation of analytical procedures for managing economic security in the context of the real economic situation in the country in particular and in the world as a whole. The main approach to conducting scientific research is a combination of a systematic approach to the analysis of issues of economic security and its management with the analytical structuring of all the results and conclusions that were obtained and made in the course of this scientific research. The proposed methods were tested on the basis of airlines.

scholarly journals The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Muhammad Aminu Isa
Keyword(s):  
Audit Committee ◽  
Audit Committees ◽  
Policy Decisions ◽  
Audit Process ◽  
Predictive Capacity ◽  
Financial Reports ◽  
Statutory Requirement ◽  
Set Up ◽  
Independent Audit ◽  
Accounting Policy

Purpose: The study examines the effects of the independent audit committee on the accounting policy decisions of firms. Managers use their discretion in accounting decisions against the interests of shareholders. Independent audit committees are relied upon by the shareholders for monitoring. Design/Methodology/Approach: Data were generated from the financial reports of the sampled firms and a model similar to Bowen DuCharme and Shores (1995) and Jackson, Xiaotao and Cecchini (2009) was used to estimate the predictive capacity of the independence audit committee in the process.  Findings: It was found that the firms predominantly decided on income increasing policies but did not find any significant evidence that independence audit committee monitoring is effective on accounting decisions.  Implications/Originality/Value: The firms set up audit committees not because they rely on them for effective monitoring but to fulfil statutory requirement of CAMA 2014, as amended. This conclusion is consistent with the view of Menon and Williams (1994).  This evidence extents the literature of accounting choice in relation to the role of audit process. 

Audit of purchasing function in the aspect of Economic Security

2021 ◽  
pp. 53-62
Author(s):  
A.S. Kazakov ◽  
N.A. Prodanova
Keyword(s):  
Digital Technologies ◽  
Economic Security ◽  
The State ◽  
Existing Problems ◽  
Online Mode ◽  
Methods Of Analysis ◽  
Scientific Papers ◽  
New Type ◽  
Analytical Procedures ◽  
Goals And Objectives

The article is devoted to such a new type of state purchase control as state purchase audit. The legislation assigns the state purchase audit function to the natiоnal accоunt chambers, without explaining its meaning, goals and objectives. A large number of legislative gaps in the regulation of procurement audit and the lack of fundamental scientific papers on its economic meaning and methodology substantiated the relevance of the research. In the process of research, we used the latest methods of analysis, synthesis, generalization, systematization. The scientific novelty of the work lies in highlighting the existing problems of regulation and practice of state purchase audit and proposing measures for its improvement in the aspect of economic security. In particular, this is the elimination of legislative gaps, the improvement of the system for assessing the effectiveness of contracts, the transfer of analytical procedures to the online mode in the UIS system and the introduction of digital technologies that ensured the assessment of the reliability of individual purchase entities before they are admitted to state purchase activities.

scholarly journals Conducting personnel audit in compliance with international standards

2019 ◽  
Vol 110 ◽  
pp. 02015
Author(s):  
Guzaliya Klychova ◽  
Jamila Leontieva ◽  
Alsou Zakirova ◽  
Evgenia Zaugarova ◽  
Shaukat Khusainov ◽  
...  
Keyword(s):  
Statistical Method ◽  
Systematic Approach ◽  
International Standards ◽  
Basic Principles ◽  
Scientific Methods ◽  
Existing Problems ◽  
Economic Entity ◽  
General Scientific ◽  
Specific Material ◽  
Generalization Of Data

The present research studies basic principles of personnel audit, considers new requirements for auditing due to the entry into force of international standards, develops working documents for the auditor that allow increasing the efficiency of personnel audit and coordinating audit procedures with the work of the personnel at the audited company, applying general scientific methods, such as systematic approach, comparison, economic-statistical method, method of systematization and generalization of data. The article describes the main stages of the personnel audit, reveals mechanism for organizing, planning, conducting, and issuing the results of the personnel audit, provides specific material, which helps to develop an idea on the personnel audit fulfillment at the level of an individual economic entity. The research offers methodological toolkit of personnel audit, which makes it possible to assess the state of the personnel management system, the interests and values of an employee, his attitude to the existing problems and their comprehension.

scholarly journals Philosophical Review on the Basic & Action Research Methods-A Critical Analysis

2018 ◽  
pp. 120-128 ◽  
Author(s):  
Pradeep M.D.
Keyword(s):  
Research Methods ◽  
Applied Research ◽  
Systematic Approach ◽  
Raw Materials ◽  
Basic Research ◽  
Knowledge Domain ◽  
Existing Problems ◽  
New Knowledge ◽  
The Status ◽  
Basic And Applied Research

Research means searching for knowledge by utilizing appropriate scientific and systematic approach. It presumes the status of human voyage for the discovery by exploring ones inquisitive urge to gain knowledge over the unidentified aspects connected to life. Research aim to acquire new knowledge or expansion of existing information through some value additions. Varied forms of research methods are adopted to find appropriate solutions for diversified problems of the society. The decision on the application of Basic and Applied research can be better done on the scrutiny of nature of prevailing problem and its solutions. Knowledge domain would get stagnated unless new practical discoveries are conducted with the help of applied research. Even though all basic research will not lead to create new knowledge, it certainly helps to identify new application for conducting applied research on the existing problems by providing required tools and raw materials for the study intern deliver utilitarian benefits to the society. This study puts light on the implications of basic as well as applied research methodologies by reviewing into its evolution, features, steps, merits and demerits. It also tries to distinguish between basic research and applied research focusing upon its utility aspects.

scholarly journals Auditor's Perception of Usage and Importance of Audit Technology in Vietnam

2018 ◽  
Vol 3 (3) ◽  
pp. 14
Author(s):  
Binh Ngo Pham ◽  
Thi Que Nguyen ◽  
Manh Dung Tran ◽  
Thi Thanh Phuong Nguyen
Keyword(s):  
Risk Assessment ◽  
Information Technology ◽  
Industrial Revolution ◽  
Audit Process ◽  
High Importance ◽  
Audit Firms ◽  
Administrative Procedures ◽  
Audit Technology ◽  
New Evidence ◽  
Independent Audit

This study is conducted for providing new evidence on the extent to which auditors are aware of the use and importance of audit technology in an age of industrial revolution 4.0. By using interviews and questionnaires of auditors at independent audit firms in the context of Vietnam, the findings show the high importance of using audit technology in technical and administrative procedures, particularly for risk assessment. We also assure the use and importance of audit technology is highly valued. The results help policymakers have guidance on the opportunities and challenges of using information technology in the audit process in independent audit.

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