IMPROVEMENT OF THE AUDITING METHOD OF CONTINUITY OF ACTIVITY UNDER THE CONDITIONS OF APPLICATION OF INTERNATIONAL AUDIT STANDARDS
The article presents the results of a study devoted to the development and approbation of audit methodology of continuity of activity with the purpose of improving its methods under the conditions of applying international standards on auditing. The features of the author's methodology are the phased application of a set of quantitative and nonquantitative analytical procedures, including the method of the dynamic standard, which contributes to a reliable assessment of the continuity of activity of companies. The basis of the methodology is formed by the studies devoted to determining the list of financial factors having a significant impact on the continuity of activity of companies and key audit procedures, namely quantitative and non-quantitative analytical procedures, developed by the authors of the article. The practical significance of the results of the research is that its main provisions and results can be used by audit organizations and individual auditors at all stages of the audit of compliance principle of the continuity of activity of companies in the conduct of accounting and the formation of financial reporting.