Decentralization as a motivator for extension of functions of the domestic institute of audit

Kateryna Melnyk

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2019, vol. 26, issue 5

Abstract: The purpose of the article is to determine content and main characteristics for implementation of a communicative audit function into decentralized environment. Research methods. The systematic approach was applied to substantiate theoretical and practical results of the scientific research. General (dialectical, analysis and synthesis, scientific abstraction) and special methods of scientific research were used to achieve the purpose of scientific research, in particular: historical analysis for identifying genesis and peculiarities for formation of modern user information requests, on basis of which economic decisions are made; comparative analysis for clarifying role of audit in meeting users’ needs for information; method of analysis for identifying the communicative function of audit as one of prerequisites for providing economic entities with information that meets a number of qualitative and quantitative criteria. Research results. It was explored and disclosed a meaningful characteristic of the communicative function of audit as a factor of information provision of economic subjects’ needs in terms of decentralization. Elements of scientific novelty. The author's approach to determining content characteristics of the communicative audit function was presented. Necessity of realization of the communicative function of audit as one of factors for providing economic subjects with reliable information was substantiated. Practical significance. There were substantiated proposals on expanding possibilities of audit as one of means for providing economic entities with information, which can be used for purposes of making decisions by economic entities. Tabl.: 1. Figs.: 4. Refs.: 27.

Keywords: Teaching/Communication/Extension/Profession (search for similar items in EconPapers)
Date: 2019
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