Users of the audit information and its needs in the context of ensuring social accountability of the audit as institute

Authors

  • Наталія Станіславівна Шалімова Kirovohrad National Technical University, Universitetsky Prospect, 8, Kirovohrad, Ukraine, 25030, Ukraine https://orcid.org/0000-0001-7564-4343

DOI:

https://doi.org/10.15587/2312-8372.2015.57187

Keywords:

audit, audit results, users of audit information, interested users (stakeholders) social responsibility

Abstract

The aim of the research is to develop classification of users of the audit information based on their information needs that is a key to identify opportunities and conditions of necessary and sufficient confidence in the auditor's opinion and improving the audit quality form position to ensure its social responsibility to society.

It was proved that the factors that limit the audit effectiveness as a communication process and, accordingly, its quality, are environment act of communication, means of communication (the transfer of information) and users themselves as persons of the communication process. There are three classification groups of users of the audit information (audit results) that are based on the following: the nature of the content and information needs; opportunities to meet the information needs of users to meet the requirements of existing standards; order to inform users. The combination of classifications of second and third group allowed defining users which meet the information needs of the most difficult and the easiest and key characteristics of information needs with a view to their incorporation in the international standards in the disclosure on the organization and method of audit performance.

The proposed classification of users is the basis for determining the groups of interested users ("stakeholders") with accounting the standards in the area of social responsibility, which will increase the efficiency of audit activity in general and develop a comprehensive strategy for managing relationships with them.

Author Biography

Наталія Станіславівна Шалімова, Kirovohrad National Technical University, Universitetsky Prospect, 8, Kirovohrad, Ukraine, 25030

Doctor of Economics, Professor

Department of audit and taxation 

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Published

2015-11-26

How to Cite

Шалімова, Н. С. (2015). Users of the audit information and its needs in the context of ensuring social accountability of the audit as institute. Technology Audit and Production Reserves, 6(5(26), 25–31. https://doi.org/10.15587/2312-8372.2015.57187

Issue

Vol. 6 No. 5(26) (2015): Problems of macroeconomics and socio-economic development. Economics and management of enterprise

Section

Economics and Enterprise Management: Original Research

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Copyright (c) 2016 Наталія Станіславівна Шалімова

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