Transformation of audit procedures in a context of decentralization
It is substantiated that the processes of decentralization can lead to a redistribution of powers between state and independent auditors as a result of changes in the expectations of the audit and users of its results. Impact of decentralization on audit.
Подобные документы
Advantages of decentralization processes and their implementation in modern transformational conditions of development are justified. It is proposed to systematize the effects of fiscal decentralization, in particular the direct and indirect effects.
статья, добавлен 11.05.2021- 2. Analysis of socio-economic development of regions after the first stage of decentralization reform
Analyzes the impact of the decentralization reform on the financial and economic indicators of the region and the country in general from the moment the reform began until. Consideration and characteristics changes in the revenues of local budgets.
статья, добавлен 26.12.2023 The value of goal-oriented planning for economic and social tasks at a territorial level. The questions of the state financial control. The conceptions of public audit substantiated with respect to the control of the regional goal-oriented programs.
статья, добавлен 27.06.2018Factors that determine the quality of the audit of insurance companies in Nigeria. A study of the reports of individual companies. Pearson correlation analysis, ordinary least area and regression. Verification when using the services of an audit firm.
статья, добавлен 20.01.2022The trends of audit digitalization in the conditions of economic transformation are considered. It is determined that the audit must be carried out in accordance with international auditing standards, despite the problems associated with COVID-19.
статья, добавлен 14.02.2022Basic importance of corporate governance and internal audit in the real estate, investment property and construction sectors in Greece and the UK. The impact of currency instability and economic growth in Europe on the organization of the company.
статья, добавлен 24.10.2022It has been studied that the performance indicators of local budgets reflect the general socio-economic condition of the respective territory and its potential for sustainable development. It is noted an important reform in terms of decentralization.
статья, добавлен 18.10.2023Scientific approaches to revealing the socio-economic potential of small towns in the conditions of decentralization. In the conditions, of administrative and territorial reform, small cities play an important role in socio-economic development.
статья, добавлен 08.01.2024The development of a system of actions for business tokenization. The nature of the blockchain of Ukrainian enterprises is related to the processes of decentralization in society. Its ontological and organizational principles in the crypto industry.
статья, добавлен 27.04.2023Discussion of the examples of income redistribution in Russia, Great Britain, USA. Using of redistribution of income policies by majority of governments in the world. Different approaches to the questions of "fair" redistribution of material resources.
статья, добавлен 05.05.2019The development of the IT sphere in Ukraine in the conditions of the digital economy, its impact on the development of population employment, business processes. The influence of indices of access to ICT on the state of development of the digital economy.
статья, добавлен 26.12.2023Identifies the features of the formation of core-peripheral interactions in the territorial communities of rural areas. Were identified of the mutual influence of the centers of the united territorial communities of the rural areas of the Lviv region.
статья, добавлен 02.05.2022The institutional core of the functioning of the regional economy in the conditions of decentralized management, strengthening of competitiveness. The decentralization of economic management. Factors in the formation of effective territorial communities.
статья, добавлен 16.01.2022The development of integration processes is associated with the delegation of powers by state regulatory bodies of the agricultural sector, the delegation of certain powers of strategic and tactical management. Development of innovative business.
статья, добавлен 09.03.2021Discussion about the benefits and threats of the sharing economy, its implications for the traditional economy. Definition of the concept, features, causes and results of the sharing economy in the context of the transformation of the tourism business.
статья, добавлен 08.02.2022Determination of the impact of negative factors on the development of financial and economic results of joint-stock companies with the state part. Analysis of changes in the authorized capital from the minimum wage in these business associations.
статья, добавлен 06.10.2018Analysis of the factors influencing the transformation and development of state functions of globalization processes, and modern concepts in this regard. The content of modern trends in the economic, political, and social conditions of globalization.
статья, добавлен 15.02.2021The study the most important areas of e-business development in Ukraine through war time in the context of such economic models as G2B (Government-to-Business), B2G (business to the processes of state governance), and B2E (Business-to- Employees).
статья, добавлен 19.10.2023The effectiveness of maintaining the economic security of the state in the context of globalization ensuring national economic interests, and the impact of the global pandemic. Directions for countering challenges and threats to national security.
статья, добавлен 20.02.2022The redistribution of functions between the state and employers in relation to social protection of the elderly. Attracting accumulated pension funds to implement the policy of economic growth. Improving the management of the Fund's financial resources.
статья, добавлен 11.07.2018The goals and objectives of accounting procedures in the context of the maintenance, production and sales of products, goods and delivering the service are outlined. The tasks of analytical work to determine the efficiency of each process are provided.
статья, добавлен 08.05.2018The development paradigm of accounting, reporting in the context of development of an agricultural enterprise. Types of entrepreneurial capital, characteristics of information arising as a result of economic, social and environmental activities.
статья, добавлен 28.05.2023The algorithm of the sequence of steps which are necessary for the effective management of procedures for Ukrainian integration into a world economy, for the entry into European Union. The state of Ukrainian legal readiness to the integration processes.
статья, добавлен 14.09.2016Searching for opportunities to increase the level of employment in Ukraine through the digital transformation of the national economy. Analysis of the current state of the labor market and the use of artificial intelligence digital technologies.
статья, добавлен 11.02.2024The procedure and the results of laboratory experiments and field studies of the rational choice in collective action, the intricacies of constructing a theory of evolutionary processes. The study details the impact of social norms on human behavior.
статья, добавлен 18.01.2014