{"id":12741,"date":"2022-06-13T09:14:41","date_gmt":"2022-06-13T06:14:41","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=12741"},"modified":"2022-07-12T14:44:38","modified_gmt":"2022-07-12T11:44:38","slug":"audytorski-proczedury-oczinyuvannya-tverdzhen-upravlinskogo-personalu-shhodo-nematerialnyh-aktyviv","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=12741","title":{"rendered":"\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u044c \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0443 \u0449\u043e\u0434\u043e \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432"},"content":{"rendered":"

<\/p>\n

\u0410\u0423\u0414\u0418\u0422\u041e\u0420\u0421\u042c\u041a\u0406 \u041f\u0420\u041e\u0426\u0415\u0414\u0423\u0420\u0418 \u041e\u0426\u0406\u041d\u042e\u0412\u0410\u041d\u041d\u042f \u0422\u0412\u0415\u0420\u0414\u0416\u0415\u041d\u042c \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u0421\u042c\u041a\u041e\u0413\u041e \u041f\u0415\u0420\u0421\u041e\u041d\u0410\u041b\u0423 \u0429\u041e\u0414\u041e \u041d\u0415\u041c\u0410\u0422\u0415\u0420\u0406\u0410\u041b\u042c\u041d\u0418\u0425 \u0410\u041a\u0422\u0418\u0412\u0406\u0412<\/p>\n

AUDIT PROCEDURES FOR EVALUATION OF MANAGEMENT STAFF’S STATEMENTS ON INTANGIBLE ASSETS<\/p>\n

\"\"<\/a> https:\/\/doi.org\/10.31891\/2307-5740-2022-306-3-19<\/a><\/p>\n

\u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440 \u0428\u0415\u0420\u0421\u0422\u042e\u041a
\n\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u043d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0446\u0435\u043d\u0442\u0440 \u00ab\u0406\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0457 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438\u00bb
\nhttps:\/\/orcid.org\/0000-0002-9866-511X<\/a>
\ne-mail: osherstiuk@gmail.com<\/a><\/p>\n

Oleksandr SHERSTIUK
\nNational Scientific Centre \u00abInstitute of Agrarian Economy\u00bb<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u043e\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u0456 \u0430\u0441\u043f\u0435\u043a\u0442\u0438 \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u044c \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0443 \u0441\u0442\u043e\u0441\u043e\u0432\u043d\u043e \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043f\u0440\u043e \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438 \u0442\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0437 \u043d\u0438\u043c\u0438. \u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e, \u0449\u043e \u043f\u0456\u0434 \u0447\u0430\u0441 \u0430\u0443\u0434\u0438\u0442\u0443 \u0434\u0430\u043d\u0456 \u0437\u0432\u0456\u0442\u043d\u0438\u0445 \u0444\u043e\u0440\u043c \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0443\u044e\u0442\u044c\u0441\u044f \u044f\u043a \u0441\u0443\u043a\u0443\u043f\u043d\u0456\u0441\u0442\u044c \u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u044c, \u044f\u043a\u0456 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0443\u044e\u0442\u044c \u0437\u0430\u043b\u0438\u0448\u043a\u0438 \u043d\u0430 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0445 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0443 \u0434\u0430\u0442\u0443, \u0437\u043c\u0456\u0441\u0442 \u0442\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0437 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0437\u0432\u0456\u0442\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0456\u043e\u0434\u0443, \u0430 \u0442\u0430\u043a\u043e\u0436 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u0430\u043d\u0438\u0445 \u0443 \u0444\u043e\u0440\u043c\u0430\u0445 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u0417 \u043c\u0435\u0442\u043e\u044e \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0442\u0430 \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u0434\u043e\u043a\u0430\u0437\u0456\u0432 \u0441\u0442\u043e\u0441\u043e\u0432\u043d\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0438\u0445 \u0434\u0430\u043d\u0438\u0445 \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430\u043a\u0438\u0445 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440, \u044f\u043a \u0456\u043d\u0441\u043f\u0435\u043a\u0442\u0443\u0432\u0430\u043d\u043d\u044f, \u0441\u043f\u043e\u0441\u0442\u0435\u0440\u0435\u0436\u0435\u043d\u043d\u044f, \u0437\u0430\u043f\u0438\u0442 \u0456 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f, \u043f\u043e\u0432\u0442\u043e\u0440\u043d\u0435 \u043e\u0431\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u044f, \u043f\u043e\u0432\u0442\u043e\u0440\u043d\u0435 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438. \u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0441\u043f\u0440\u0438\u044f\u0442\u0438\u043c\u0443\u0442\u044c \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044e \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u0441\u0443\u0431\u0454\u043a\u0442\u0456\u0432.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0430\u0443\u0434\u0438\u0442; \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438; \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438; \u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0443; \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0456 \u0434\u043e\u043a\u0430\u0437\u0438.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The article describes the aspects of evaluating the statements of management regarding the information of intangible assets and transactions with them in the financial statements. As a result of study, it is substantiated that the feature of intangible assets in the context of their accounting and auditing is the lack of tangible form. This circumstance determines the content of the procedures to be used for the intangible assets audit.<\/p>\n

It is established that during the audit the data of reporting forms are examined as a set of statements that characterize the balances on the accounts at the reporting date, the content and results of business transactions with intangible assets during the reporting period, as well as data in financial reporting forms. Account balances are characterized by statements of management regarding the existence of intangible assets, ownership of rights to them, completeness of reflection and evaluation of relevant objects. Intangible assets transactions are disclosed through the statements of origin, completeness, accuracy of valuation and correspondence of accounts and closing of the period. The basis for the presentation of information about intangible assets in the financial statements are the statements of classification, presentation and disclosure.<\/p>\n

In order to obtain and evaluate audit evidence on relevant data, it is proposed to use audit procedures such as inspection, observation, request and confirmation, recalculation, re-execution and analytical procedures. However, each statement can be verified by applying more than one procedure. This will help increase the level of reliability of audit evidence and the validity of assurance in the audit results.<\/p>\n

The results of the study will help to improve the audit methodology of intangible assets of economic entities.<\/p>\n

Keywords:<\/strong> audit; audit procedures; intangible assets; statements of management staff; audit evidence.<\/p>\n

\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n

    \n
  1. \u0411\u0435\u0437\u043a\u043e\u0440\u043e\u0432\u0430\u0439\u043d\u0430\u041b.\u00a0\u0412. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u0442\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432. \u0412\u0456\u0441\u043d\u0438\u043a \u041e\u041d\u0423 \u0456\u043c\u0435\u043d\u0456 \u0406.\u00a0\u0406.\u00a0\u041c\u0435\u0447\u043d\u0438\u043a\u043e\u0432\u0430. 2019. \u0422. 24. \u0412\u0438\u043f. 1(74). \u0421. 109\u2014113.<\/li>\n
  2. \u0413\u0440\u0438\u0431\u043e\u0432\u0441\u044c\u043a\u0430\u042e.\u00a0\u041c., \u0425\u043e\u0434\u0430\u043a\u0456\u0432\u0441\u044c\u043a\u0430\u00a0\u041b.\u00a0\u041e., \u041a\u043e\u043d\u043e\u043d\u0435\u043d\u043a\u043e\u00a0\u0416.\u00a0\u0410. \u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438 \u2014 \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0443. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u0430. 2021. \u2116 5. \u0421. 54\u201461. DOI: 10.32702\/2306_6806.2021.5.54. (06\/05\/2022).<\/li>\n
  3. \u0413\u0443\u0441\u044c\u0410.\u00a0\u0412. \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438: \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e-\u043f\u0440\u0430\u00ad\u0432\u043e\u0432\u0438\u0439 \u0430\u0441\u043f\u0435\u043a\u0442: \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \u0423\u0436\u0433\u043e\u0440\u043e\u0434: \u041f\u041f \u00ab\u0410\u0423\u0422\u0414\u041e\u0420 – \u0428\u0410\u0420\u041a\u00bb. 2015. 248 \u0441.<\/li>\n
  4. \u0417\u0456\u043d\u0447\u0435\u043d\u043a\u043e\u041e.\u00a0\u0412., \u041a\u043e\u0440\u043e\u0432\u2019\u044f\u043a\u043e\u0432\u0441\u044c\u043a\u0430\u00a0\u041b.\u00a0\u041c. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0430 \u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0442\u0430 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432: \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u0438\u0439 \u0456 \u0437\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0438\u0439 \u0434\u043e\u0441\u0432\u0456\u0434. \u0421\u0445\u0456\u0434\u043d\u0430 \u0404\u0432\u0440\u043e\u043f\u0430: \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0431\u0456\u0437\u043d\u0435\u0441 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. 2018. \u0412\u0438\u043f. 6(17). \u0421. 674\u2014684.<\/li>\n
  5. \u041b\u0430\u0431\u0443\u043d\u0441\u044c\u043a\u0430\u0421.\u00a0\u0412., \u0421\u043e\u0431\u0430\u043a\u0430\u0440\u00a0\u041c.\u00a0\u0412. \u0417\u0412\u041e \u044f\u043a \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0430 \u0434\u043b\u044f \u0440\u043e\u0437\u0440\u043e\u0431\u043b\u0435\u043d\u043d\u044f \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0443: \u043d\u0430 \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0456 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0445 \u043f\u0456\u0434\u0445\u043e\u0434\u0456\u0432 \u0434\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u043f\u043e\u0433\u043b\u044f\u0434: \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. 2020. \u2116 3(69). \u0421. 145\u2014152. DOI: https:\/\/doi.org\/10.32836\/2521-666X\/2020-69-24<\/a>. (06\/05\/2022)<\/li>\n
  6. \u041c\u0435\u043b\u044c\u043d\u0438\u043a\u041e.\u00a0\u0412. \u041f\u0440\u0438\u0440\u043e\u0434\u0430 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u0457\u0445 \u0440\u043e\u043b\u044c \u0443 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432. \u0421\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. 2007. \u0412\u0438\u043f. 20\u201421. \u0421. 186\u2014192.<\/li>\n
  7. Datta,S., Jha,\u00a0A., Kulchania,\u00a0M. (2019). On accounting\u2019s twenty-first century challenge: Evidence on the relation between intangible assets and audit fees. Review of Quantitative Finance and Accounting<\/em>, pp. 1\u201340. DOI:\u00a0https:\/\/doi.org\/10.1007\/s11156-019-00839-y<\/a>. (06\/05\/2022).<\/li>\n
  8. \u0414\u0438\u0431\u0430 \u0412.\u041c. \u041e\u0431\u043b\u0456\u043a \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0437 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u0438\u0445 \u0437\u043c\u0456\u043d: \u0442\u0435\u043e\u0440\u0456\u044f \u0456 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u044f : \u0434\u0438\u0441. … \u0434-\u0440\u0430 \u0435\u043a\u043e\u043d. \u043d\u0430\u0443\u043a : 08.00.09 \/ \u0412.\u041c. \u0414\u0438\u0431\u0430 ; \u041a\u041d\u0415\u0423. \u041a\u0438\u0457\u0432, 2017. 443 \u0441.<\/li>\n
  9. \u041a\u0443\u0446\u0438\u043a\u041f.\u00a0\u041e., \u0414\u0440\u043e\u0433\u043e\u0431\u0438\u0446\u044c\u043a\u0438\u0439\u00a0\u0406.\u00a0\u041c., \u041f\u043b\u0438\u0441\u0430\u00a0\u0417.\u00a0\u041f., \u0421\u043a\u043e\u043f\u00a0\u0425.\u00a0\u0406. \u041e\u0431\u043b\u0456\u043a\u043e\u0432\u0430 \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0456\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044e \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \u041b\u044c\u0432\u0456\u0432: \u0420\u0430\u0441\u0442\u0440-7. 2016. 268 \u0441.<\/li>\n
  10. \u041b\u0435\u0433\u0435\u043d\u0447\u0443\u043a\u0421.\u00a0\u0424., \u041e\u0447\u0435\u0440\u0435\u0434\u044c\u043a\u043e\u00a0\u0412.\u00a0\u041b. \u0412\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e \u0441\u0442\u0432\u043e\u0440\u0435\u043d\u0456 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438: \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u0442\u0430 \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443.\u00a0 \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0435\u043e\u0440\u0456\u0457 \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0456 \u0430\u043d\u0430\u043b\u0456\u0437\u0443. 2020. \u0412\u0438\u043f. 2(46). \u0421. 24\u201431. DOI: http:\/\/dx.doi.org\/10.26642\/pbo-2020-2(46)-24-31<\/a>. (06\/05\/2022).<\/li>\n
  11. \u041e\u0432\u0441\u044e\u043a\u041d.\u00a0\u0412., \u041b\u0435\u0441\u044c\u043a\u043e\u00a0\u041c.\u00a0\u041e. \u041e\u0431\u043b\u0456\u043a \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0437\u0433\u0456\u0434\u043d\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445 \u0442\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432: \u0448\u043b\u044f\u0445\u0438 \u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e. 2021. \u211631. DOI: https:\/\/doi.org\/10.32782\/2524-0072\/2021-31-31<\/a>. (06\/05\/2022).<\/li>\n
  12. \u0424\u0435\u0434\u043e\u0440\u043e\u0432\u0430\u0406.\u00a0\u0412. \u0410\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u044f \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0432 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438: \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0430 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430\u0442\u0438\u043a\u0430. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u0423\u0436\u0433\u043e\u0440\u043e\u0434\u0441\u044c\u043a\u043e\u0433\u043e \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f: \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0456 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0456 \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d\u0438 \u0442\u0430 \u0441\u0432\u0456\u0442\u043e\u0432\u0435 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u043e. 2018. \u0412\u0438\u043f. 20. \u0427. 3. \u0421. 101\u2014105.<\/li>\n
  13. \u042f\u0441\u0438\u0448\u0435\u043d\u0430\u0412.\u00a0\u0412. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0435\u043e\u0440\u0456\u0457 \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0437\u0443. 2021. \u0412\u0438\u043f. 1 (48). \u0421. 58\u201464. DOI: http:\/\/dx.doi.org\/10.26642\/pbo-2021-1(48)-58-64<\/a>. (06\/05\/2022).<\/li>\n
  14. Ahmed,\u00a0M.\u00a0I., Che-Ahmad,\u00a0A. (2016). Effects of corporate governance characteristics on audit report lags. International Journal of Economics and Financial Issues<\/em>, 6(7S). DOI:\u00a0http:\/\/dx.doi.org\/10.15405\/epsbs.2016. 08.114. (06\/05\/2022).<\/li>\n
  15. Badertscher, B., Jorgensen, B., Katz, S., Kinney, W. (2014). Public equity and audit pricing in the United States. Journal of Accounting Research<\/em>, Vol. 52(2), pp. 303\u2013339. DOI: https:\/\/doi.org\/10.1111\/1475-679X.12041<\/a>. (06\/05\/2022).<\/li>\n
  16. \u0413\u0430\u043c\u043e\u0432\u0430\u041e.\u00a0\u0412., \u041a\u043e\u0437\u0430\u0447\u043e\u043a\u00a0\u0406.\u00a0\u0410., \u041f\u0430\u043b\u044e\u0442\u043a\u0456\u043d\u0430\u00a0\u041d.\u00a0\u0412. \u0420\u043e\u0437\u0440\u043e\u0431\u043a\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u043d\u0430 \u041f\u0410\u0422 \u00ab\u0417\u0430\u043f\u043e\u0440\u0456\u0437\u044c\u043a\u0438\u0439 \u0437\u0430\u043b\u0456\u0437\u043e\u0440\u0443\u0434\u043d\u0438\u0439 \u043a\u043e\u043c\u0431\u0456\u043d\u0430\u0442\u00bb. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u0430. 2019. \u2116 2. \u0421.100\u2014104. DOI: 10.32702\/2306-6806.2019.2.100. (06\/05\/2022).<\/li>\n
  17. \u0413\u0435\u0432\u043b\u0438\u0447\u041b.\u00a0\u041b., \u041c\u043e\u0448\u0443\u0440\u0430\u00a0\u041b.\u00a0\u041e. \u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432: \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u0430 \u0442\u0430 \u0437\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u0430. 2018. \u0412\u0438\u043f. \u211616. \u0421. 888\u2014893.<\/li>\n
  18. Jawad, M.A. (2019). The extent to which auditors can audit intangible assets in accordance with the objectives of the economic units (a proposed model for the adoption of the international standard of auditing 300 planning and 500 evidence in the iraqi environment). Transylvanian Review<\/a><\/em>, August\u00a02019,\u00a0Volume\u00a0XXVII, No.\u00a042, pp.\u00a0180\u2014192.<\/li>\n
  19. \u0414\u044f\u0434\u044e\u043d\u041e.\u00a0\u041e. \u041f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u0435\u0442\u0430\u043f\u0438 \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u0414\u0435\u0440\u0436\u0430\u0432\u0430 \u0442\u0430 \u0440\u0435\u0433\u0456\u043e\u043d\u0438. \u0421\u0435\u0440\u0456\u044f: \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e. 2021. \u2116 2(119). \u0421. 79\u201485.\u00a0 DOI: https:\/\/doi.org\/10.32840\/1814-1161\/2021-2-14<\/a>. (06\/05\/2022).<\/li>\n
  20. Ettredge,\u00a0M., Fuerherm,\u00a0E.\u00a0E., Li,\u00a0C. (2014). Fee pressure and audit quality. Accounting, Organizations and Society<\/em>, Vol,\u00a039(4), pp.\u00a0247\u2013263.<\/li>\n
  21. \u041a\u043e\u0436\u0443\u0448\u043a\u043e\u041e.\u00a0\u0412., \u041b\u044f\u0434\u043e\u0432\u0430\u00a0\u042e.\u00a0\u041e. \u0412\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432. \u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0435 \u043d\u0430\u0443\u043a\u043e\u0432\u0435 \u0444\u0430\u0445\u043e\u0432\u0435 \u0432\u0438\u0434\u0430\u043d\u043d\u044f \u00ab\u0415\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430\u00bb. 2021. \u2116 12. DOI: 10.32702\/2307-2105-2021.12.71. (07\/05\/2022).<\/li>\n
  22. \u041e\u0440\u0454\u0445\u043e\u0432\u0430\u0410.\u00a0\u0406., \u0413\u043e\u043b\u044c\u0447\u0435\u043d\u043a\u043e\u00a0\u041b.\u00a0\u0412. \u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435\u043e\u0431\u043e\u0440\u043e\u0442\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432. \u0406\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u0440\u0438\u043d\u043a\u0443. 2020. \u0412\u0438\u043f. 48. \u0421. 271\u2014275.\u00a0 DOI: https:\/\/doi.org\/10.32843\/infrastruct48-50<\/a>. (06\/05\/2022)<\/li>\n
  23. Prabhawa, A.\u00a0A., Nasih, M. (2021). Intangible assets, risk management committee, and audit fee. Cogent Economics & Finance<\/em>, 9:1, 1956140. DOI:10.1080\/23322039.2021.1956140<\/a>. (06\/05\/2022).<\/li>\n
  24. \u0422\u0430\u0440\u0430\u0441\u0435\u043d\u043a\u043e\u041b.\u00a0\u041e. \u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0430\u0443\u0434\u0438\u0442\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432: \u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 \u0442\u0430 \u0456\u043d\u0441\u043f\u0435\u043a\u0442\u0443\u0432\u0430\u043d\u043d\u044f. \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437: \u0437\u0431. \u043d\u0430\u0443\u043a. \u043f\u0440\u0430\u0446\u044c. 2017. \u0422. 27. \u2116 2. \u0421. 201\u2014208.<\/li>\n
  25. Visvanathan, G.\u00a0(2017). Intangible assets on the balance sheet and audit fees. International Journal of Disclosure and Governance<\/a>,\u00a0August 2017, Volume 14, Issue 3, pp. 241\u2014250. DOI:\u00a010.1057\/s41310-017-0023-x<\/a>. (06\/05\/2022).<\/li>\n
  26. \u0414\u043e\u0432\u0433\u0430\u043d\u044c\u00a0\u041f.\u00a0\u041e. \u041e\u0441\u043d\u043e\u0432\u0438 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u043d\u0435\u043e\u0431\u043e\u0440\u043e\u0442\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 \u0442\u0430 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u0457\u0445 \u0443\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f. \u0410\u0433\u0440\u043e\u0441\u0432\u0456\u0442. 2021. \u2116 11. \u0421. 73\u201481. DOI: 10.32702\/2306&6792.2021.11.73. (06\/05\/2022).<\/li>\n
  27. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Sevices Pronouncements. 2020 Edition. Available at: https:\/\/www.iaasb.org\/publications\/2020-handbook-international-quality-control-auditing-review-other-assurance-and-related-services<\/a>. (06\/05\/2022).<\/li>\n<\/ol>\n

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    24. Tarasenko,\u00a0L.\u00a0O. (2017). Osoblyvosti audytu nematerialnykh aktyviv: analitychni protsedury ta inspektuvannia [The features of intangible assets audit: analytical procedures and inspection]. Ekonomichnyy analiz: zb. nauk. prats<\/em>, Vol.\u00a027, No.\u00a02, pp.\u00a0201\u2014208. (in Ukrainian).<\/li>\n
    25. Visvanathan, G.\u00a0(2017). Intangible assets on the balance sheet and audit fees. International Journal of Disclosure and Governance<\/a>,\u00a0August 2017, Volume 14, Issue 3, pp. 241\u2013250. DOI:\u00a010.1057\/s41310-017-0023-x<\/a> (06\/05\/2022).<\/li>\n
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    27. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Sevices Pronouncements. 2020 Edition. Available at: https:\/\/www.iaasb.org\/publications\/2020-handbook-international-quality-control-auditing-review-other-assurance-and-related-services<\/a>. (06\/05\/2022).<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12741"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12741"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12741\/revisions"}],"predecessor-version":[{"id":13126,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12741\/revisions\/13126"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12741"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12741"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}