AUTOMATION OF THE AUDIT OF FINANCIAL STATEMENTS DURING THE WAR PERIOD

Abstract

The article is devoted to topical issues of optimizing work processes during the audit of financial statements. Improving the efficiency of the auditor's work during the audit, in particular under martial law. Reducing the impact of military operations on audit activities in Ukraine is caused by the armed aggression of the Russian Federation. The main computer products that can potentially be used in the audit of financial statements are considered. Proposals for automation of the audit of provision are given The subject of the study is theoretical, methodological and practical aspects of automation of audit activities. Improving the efficiency of the auditor's work, in particular in martial law. Reducing the impact of military operations on audit activities in Ukraine. The intensive development of computer technologies has given a corresponding impetus to the formation and, as a result, to the improvement of organizational methods of audit in the context of the use of computer information systems. Thus, a modern auditor requires much more knowledge about computers and computer audit than in the pre-war period. And since the business processes of the vast majority of enterprises depend on information technology (IT), the software and hardware components of information systems are of paramount importance in the exercise of control both within enterprises and in the process of preparing public financial statements. In order for enterprises to fully utilize the new opportunities that computers can offer, it is important that their computer systems are controlled and reliable. And auditors are required to confirm this. The use of automated software products is crucial in and sets the pace for business development, and involves the use of computer hardware and computer programs in control and audit. To protect the company's personnel, this makes it possible to minimize the risks caused by the war. The use of computer programs does not change the purpose of the audit procedures, but it significantly affects the methods and procedure of these procedures, and therefore affects the audit methodology.