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Auditor’s verification of a management report: implementation of European experience in Ukrainian banks in crisis conditions

Accounting and financial control, 2020-06, Vol.3 (1), p.1-10 [Peer Reviewed Journal]

2019. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2543-5485 ;EISSN: 2544-1450 ;DOI: 10.21511/afc.03(1).2020.01

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  • Title:
    Auditor’s verification of a management report: implementation of European experience in Ukrainian banks in crisis conditions
  • Author: Makarenko, Inna ; Makarenko, Serhiy
  • Subjects: audit ; Audits ; bank sustainability reporting ; management report ; Management reports ; verification
  • Is Part Of: Accounting and financial control, 2020-06, Vol.3 (1), p.1-10
  • Description: The research is devoted to the analysis of the European and Ukrainian experience of banks’ management report audit assurance, the disclosure of the national features of such assurance using the case study of 75 state-owned banks, banks with private and foreign capital in Ukraine, and the specific features of audit verification of this report in the current crisis conditions. It was discovered that the requirements of national regulatory documents and guidelines for preparing a management report for banking institutions generally comply with the European approaches, particularly with Directive 2014/95/EU, Directive 2013/34/EU, and Directive 2014/56/EU (Legislation of EU, 2013, 2014). However, specific national requirements for the content of the report and the procedure for its audit are duplicated, intersect, and create inaccuracies in the disclosure of non-financial information by banks. Besides, the requirements for the reflection of the information on the management report in the independent auditors’ report of the studied banks of Ukraine are partially met. The common challenges for accounting and audit support for the management report for Ukrainian and European banks are disclosed in terms of the current crisis caused by global health risks and their economic consequences for banks.
  • Publisher: Sumy: Business Perspectives Ltd
  • Language: English
  • Identifier: ISSN: 2543-5485
    EISSN: 2544-1450
    DOI: 10.21511/afc.03(1).2020.01
  • Source: Coronavirus Research Database
    DOAJ Directory of Open Access Journals
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