La auditoría de estados financieros como componente de la seguridad económica y financiera de una empresa bajo la ley marcial: enfoques y análisis

Halyna Nazarova; Vitaly  Abasov; Hanna Holovchak; Yaroslavna  Mulyk; Nataliia  Ponomarova

doi:10.5377/reice.v11i22.17357

Autores/as

Halyna Nazarova PhD in Economics, Assistant Professor, Faculty of Economics, Audit, accounting and taxation, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine https://orcid.org/0000-0001-7401-0402
Vitaly Abasov PhD in Economics, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine https://orcid.org/0009-0005-2763-3312
Hanna Holovchak PhD in Economics, Associate professor, Department of Accounting and Auditing, Economics faculty, Ivan Franko National University of Lviv, Lviv, Ukraine https://orcid.org/0000-0001-8986-4048
Yaroslavna Mulyk PhD in Economics, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Faculty of Accounting and Auditing, Vinnytsia National Agrarian University, Vinnytsia, Ukraine https://orcid.org/0000-0002-8166-2481
Nataliia Ponomarova PhD in Economics, Assistant Professor, Department of Accounting, Audit and Taxation, Faculty of Economics and Management, Khmelnytskyi National University, Khmelnytskyi National University, Khmelnytskyi, Ukraine https://orcid.org/0000-0002-4076-246X

DOI:

https://doi.org/10.5377/reice.v11i22.17357

Palabras clave:

Amenaza a la seguridad financiera, enfoque metodológico, indicador de seguridad financiera, riesgos, potencial de desarrollo, beneficios, pérdida del equilibrio financiero

Resumen

El análisis de la seguridad financiera de una empresa se utiliza principalmente para identificar las amenazas que se ciernen sobre su desarrollo estable y su capacidad de desarrollo a largo plazo. No cabe duda de que los estados financieros de una empresa son un reflejo de su situación financiera y, por consiguiente, la evaluación del nivel de seguridad financiera debe basarse principalmente en la auditoría de los estados financieros. En vista de ello, el objetivo del estudio es generalizar los enfoques de la auditoría de los estados financieros de una empresa para determinar el nivel de seguridad financiera de la misma. En el transcurso del estudio, se determinó que hoy en día existen muchos enfoques para determinar el nivel de seguridad financiera en la literatura, la mayoría de ellos se basan en la auditoría de los estados financieros, pero no se ha formado un enfoque único para diagnosticar el estado de la seguridad financiera. El artículo generaliza los trabajos científicos e identifica una lista de los indicadores más importantes para determinar el nivel de seguridad financiera. Se demuestra que una auditoría sistemática de los estados financieros utilizando el enfoque propuesto puede garantizar la detección a tiempo de las amenazas a la seguridad financiera y crear una base para responder con prontitud a las amenazas identificadas.

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Biografía del autor/a

Halyna Nazarova , PhD in Economics, Assistant Professor, Faculty of Economics, Audit, accounting and taxation, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine

Vitaly Abasov, PhD in Economics, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

Hanna Holovchak, PhD in Economics, Associate professor, Department of Accounting and Auditing, Economics faculty, Ivan Franko National University of Lviv, Lviv, Ukraine

Yaroslavna Mulyk, PhD in Economics, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Faculty of Accounting and Auditing, Vinnytsia National Agrarian University, Vinnytsia, Ukraine

Nataliia Ponomarova, PhD in Economics, Assistant Professor, Department of Accounting, Audit and Taxation, Faculty of Economics and Management, Khmelnytskyi National University, Khmelnytskyi National University, Khmelnytskyi, Ukraine

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La auditoría de estados financieros como componente de la seguridad económica y financiera de una empresa bajo la ley marcial: enfoques y análisis

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Resumen

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Biografía del autor/a

Halyna Nazarova , PhD in Economics, Assistant Professor, Faculty of Economics, Audit, accounting and taxation, Central Ukrainian National Technical University, Kropyvnytskyi, Ukraine

Vitaly Abasov, PhD in Economics, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

Hanna Holovchak, PhD in Economics, Associate professor, Department of Accounting and Auditing, Economics faculty, Ivan Franko National University of Lviv, Lviv, Ukraine

Yaroslavna Mulyk, PhD in Economics, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Faculty of Accounting and Auditing, Vinnytsia National Agrarian University, Vinnytsia, Ukraine

Nataliia Ponomarova, PhD in Economics, Assistant Professor, Department of Accounting, Audit and Taxation, Faculty of Economics and Management, Khmelnytskyi National University, Khmelnytskyi National University, Khmelnytskyi, Ukraine

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