The analysis of the audit services market clearly demonstrates a significant fluctuation in the quantity and cost of services in different regions, which in most cases depends on the concentration of industrial enterprises, the solvency of the audit customers themselves and their understanding of the cost and quality of audit services. This article is dedicated to this, in which such fundamental issues of the activities of audit firms and auditors as entering the professional services market, the quality of such services, and pricing for audit services are examined. The analysis of the audit services market clearly demonstrates a significant fluctuation in the quantity and cost of services in different regions, which in most cases depends on the concentration of industrial enterprises, the solvency of the audit customers themselves and their understanding the cost and quality of audit services. The article considers such problems of the auditors and audit firms activities as entering the professional services market, the quality of such services, and pricing of audit services. The analysis of the market of audit services is presented, which demonstrates a significant fluctuation in the quantity and cost of services in different regions, which in most cases depends on the solvency of audit customers, the concentration of industrial enterprises and the quality of audit services provided. The analysis of the audit activities results and the state of the market for audit services indicates that the audit market suffers from changes occurring in the country, which indicate that the audit market is functioning and transforming as a result of a number of factors, in particular: crisis phenomena in society; stricter requirements for the audit profession by regulators; imperfection of the legislative framework; lack of a mechanism for pricing audit services; lack of punishment for false information in the reports of auditors; insufficient number of highly qualified auditors; decrease in solvency of audit customersю It was found that, along with a decrease in the number of subjects of audit activity in the Register of Audit Firms, there is a tendency to increase the volume of services provided. It is proved that in order to increase the value of the audit, introduce and operate a system for ensuring the quality of audit services, improve the professional knowledge of practicing accountants, increase the market for audit services and ensure the important role of the audit profession recognized in our society, constant monitoring and development of decisions on issues related to the functioning of the audit system in Ukraine are necessary. Keywords: audit, market, competition, audit quality, cost of audit services, subjects of audit activity
The paper is devoted to the current issue of the counteracting cyberattacks in the banking sector, in particular in the field of e-banking. The main types of banking fraud, which are carried out in the online sphere, are considered. The authors propose a mathematical model that describes the process of counteracting e-banking fraud. Proposed model is based on the classic Lotka-Volterra model with logistic growth and the Holling-Tanner dynamic models. The fixed points of a dynamic system were calculated and analyzed. It was determined that there are 4 possible types of fixed points: saddle and the line of stable fixed points, which are unlikely may be in real life, stable node and a stable degenerate node, which are, in practice, the most likely cases. The constructed model could be used for theoretical study, different simulation experiments with changing input parameters could be done. Unfortunately, it is difficult to investigate this question on real data, since the statistics on cyberattacks are closed.
Today, the modern conditions of economic activity constantly require competent financial planning and forecasting of economic activity of the enterprise. In countries with developed market economies, the improvement of tools and methods of financial planning and forecasting is constant and quite significant. Without financial planning, it is impossible to achieve the level of enterprise management, which ensures its market success, continuous improvement of capacity and social development of the team. No other type of planning can have such a general, global significance for the company, as finance covers all parties and areas of its activities without exception. The relevance of this work is to study the construction of plans and forecasts that allow the company to forecast and take into account current and future changes in the external environment, as well as adjust the internal factors of financial and economic activities for their development and further growth. The article examines the historical aspects of the emergence of financial planning and forecasting in enterprises, and defines the essence of planning (forecasting) as a management function. The paper highlights the types and functions of financial planning and forecasting, which significantly helps to understand the meaning of these concepts. The methodological aspects of the organization of financial planning and forecasting at the enterprise in making managerial decisions were also studied and the organizational and economic stages of financial planning and forecasting were determined. It is substantiated that the financial plan development is a logical conclusion of the enterprise business planning process as a whole and makes it possible to assess the net results of its management in the planning period. It is emphasized that the results of the financial plan are necessary to generalize information concerning the sources and time of flow of funds as well as the amount of these flows, their scope, meeting the demand for funds and their availability, as well as possible financial status during and at the end of the planning period. We analyzed the economic efficiency of financial planning and forecasting of the enterprise and highlighted methods for optimizing planning and forecasting in management decisions. It is proved that the company of interest can significantly improve its index number in the coming periods. It is concluded that the stability of the enterprise is achieved by efficient and rhythmic restructuring of the enterprise due to skillful management of the production assets and sources of their formation. Through planning or forecasting the enterprise’s activity is accompanied by optimal solutions and the right company profile, which contributes, to high financial performance.
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