UNFORMATION TECHNOLOGIES IN THE FIELD OF AUDITING: PROBLEMS AND PROSPTCTS

Abstract

In this work actualization of value the information technologies is conducted in public accountant activity, research of their state in modern terms and making suggestions in relation to further development and improvement. The input of computer technique and technology influenced on efficiency of audit. Possibility of exact calculation of liquidity of enterprises, long-term solvency, estimations of ROA, capital and background of fund return, appeared. Thus the registration systems that use computers further public accountant verifications with the use of computer network of client. This reception is known as methodology of audit with the use of computers (Computer – Assisted Audit Techniques – СААТ). During realization of audit a public accountant the also programmable method of control, that testifies to plenitude, rightness and legality of records in registers, is used. General control differs from applied that belongs to the environment, in that the system is developed, supported and functions, has the widest application. In connection with wide application calculable, computer informative networks and systems in a record-keeping before the public accountants became the task of adaptation to technology of the work or even its considerable change with the use of the special computer programs during realization of audit of financially-economic activity of enterprises that apply financially-registration CASS. Unfortunately, the Ukrainian authors do not care to the problems, computers related to application in an audit, proper attention. In world practice of audit to the questions of application of information technologies pay considerable attention, in particular, professional organizations. About the permanent updating of almost all International standards of audit, that seem the International federation of accountants, testifies, for example, at what the most changes standards and positions that touch computerization of audit test exactly. The role of computer technique in modern terms can identically appear on the different stages of public accountant process. On the initial stage, during an acquaintance with business of client and planning of work, public accountants can use a computer not only for printing papers and organizational documents but also for implementation of calculations, estimation the efficiency of internal control and realization of analytical procedures. A competition that increases in accountant-consulting business already forces companies to find the new ways of increasing the efficiency of organization and profitability of activity. Outstanding role will be taken to the searching ways of decision the increasing of efficiency activity, quality of services by means of application of the specialized programmatic facilities. Some time will pass, and public accountants will not already imagine and present their work without applications.