Auditing of Financial Reports Under the Conditions of Informational Technologies Development

Auditing financial reports is closely connected with the societys demand for timely financial information of high quality. That is why, the major task of auditing financial reports is to determine the degree of information relevance, presented in financial reports.

The rapid growth of automized management informational systems has led to complexity of auditing. Direct testing of the clients informational system requires assessing the efficiency of automatic procedures functioning and generalization of collected economic information.

Thus, the object of auditing of financial reports under the conditions of informational technologies development can be defined as a combination of informational sources, procedures of its collecting and generalization, measures and elements of inner control, elements and subsystems of the authorized informational system and other object that are explored by auditors and provide them with relevant information.

Taking into account the absence in our country of programming devices, it necessary to work out a national automatic system of auditing (ACAD), within which the task of automatisation of financial reports auditing should be solved.


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The Present-Day Accountant. Its Role and Place in Society

The accountants profession is very old. However, with a rapid of time it assumes drastic changes and its representative have new qualities. An effectively used accounting is an important element of any economy. Accountant plays a vital role in giving information which is necessary for management decision making.

As accountants role in society rises, the issue of his professional competence becomes really crucial. In most countries, profound knowledge of accounting is a necessary part of each economists education. Under the conditions of enterprises economic independence, the importance of accounting service and accounting information is difficult to overestimate. Besides, today accountants should have profound knowledge of law, as well. All his activities are defined by various legal documents.

The present day accountant does not only keep the accountants, but also performs a wide range work which includes planning and management decision making, control over law violation, assessment and analyses of enterprise activity, auditing. Besides, accountant should satisfy the demand of accounting information users, both internal and external.


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Social Aspects of Accounting and Analytical Activities

Economic culture is a reflection in peoples minds of the countrys economic life. Of a combination of economic knowledge and experience. Economic culture includes such properties of an individual as enterprise, economizing, carefulness and ability to react to sudden outer changes.

Important objectives of society system transformation are the increase of economic and social efficiency, democratization of social relations, grows of peoples living standard. Any economic system that has absorbed both mechanisms of self regulation, self organization, and scientifically grounded state regulation, will meet the necessary requirements. The effective functioning of such an economic system is determined by such values as: a high level of persons development, personal freedom in terms of legal and ethical norms, a right for independent choice of types and spheres of economic activity, economic and spiritual pluralism, enterprise, individual responsibility, high achievements in labour, combination of rationalism and morality, high business competence and self-realization, financial well being.




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