Методологія аудиту та аналізу зовнішньоекономічної діяльності пов’язаних підприємств

Abstract

Дисертаційна робота присвячена розвитку методології аудиту й аналізу зовнішньоекономічної діяльності пов’язаних підприємств в умовах глобалізації міжнародного бізнесу та інтеграції України в європейський простір. Поглиблено методологічні засади податкового, незалежного та внутрішнього аудиту зовнішньоекономічної діяльності пов’язаних підприємств. Уточнено сутність аудиту зовнішньоекономічної діяльності як форми інформаційної взаємодії принципалів та агентів аудиторських послуг, що дозволило обґрунтувати роль і запропонувати форми спільного аудиту зовнішньоекономічної діяльності підприємства. Удосконалено методологічні засади аудиту й аналізу трансфертних цін в контрольованих операціях підприємства для цілей внутрішнього та зовнішнього аудиту. Визначено й обґрунтовано термін «трансфертна різниця», удосконалено концептуальні основи аудиту зовнішньоекономічної діяльності підприємства, методологію внутрішньокорпоративного аудиту групи взаємопов’язаних підприємств, параметричний аналіз надійності пов’язаного підприємства. Запропоновано методологічний підхід до обґрунтуваннятрансфертної ціни у контрольованій зовнішньоекономічній операції підприємства для органів ДФСУ. The thesis is devoted to the development of the methodology for audit and analysis of foreign economic activity of related enterprises in the conditions of international business globalization and Ukraine’s EU integration. The essence of an audit of foreign economic activity of an enterprise as a form of information interaction between principals of economic information (such as a state, owners, a society, investors, lenders) and audit agents (tax auditors, independent professional auditors, internal corporate auditors) in terms of a tax, independent external and internal audit has been studied and specified. It has contributed to substantiating arole and offering forms of joint audit of foreign economic activity of an enterprise, which provides for conducting an audit by independent, public, domestic and international auditors. The recent developments in the field of financial control of foreign econ omic activity of enterprises have been defined and the types of audit of foreign economic activity of an enterprise according to the information needs of principals have beensystematized on the basis of specifying a purpose of each type of audit, separating specific tasks and determining certain forms of information asymmetry. The specific nature of the audit of foreign economic activities of related enterprises requires a clarification of methodological approaches to carrying out such inspections, since foreign economic transactions appeal to different auditors from several areas of financial control. To outline a specific methodology for the audit of foreign economic activity of related enterprises, additional audit principles have been specified in this area as well as the methods of three types of audit of foreign economic activity as a complex of analytical methods of audit research have been identified. The methods of transfer pricing as an accounting and analytical basis for reporting on controlled operations have been investigated, which enables to substantiate the decomposition of areas of control of foreign economic activity of related enterprises on the ground of differentiation of tax and management control tasks in accordance with the risks of price distortion in export and import operations. The procedure for substantiating a transfer pricing within a controlled foreign economic operation through using the method of functional and cost analysis of own goods production and export expenses has been developed. The difference between managerial and tax approaches to the application of transfer pricing methods and implementation of price audits within controlled foreign economic transactions has been determined and reasoned, which has facilitated the determining of the concept of transfer difference as the difference between two transfer prices of goods (production involved in a foreign economic operation), one of which is defined to make a report on controlled transactions according to financial accounting data (tax approach), whereas the other one is specified for business purposes according to corporate management accounting data(management approach). The parametric analysis and reliability assessment of a related enterprise as a component of a group of international companies, which determine the reliability of an enterprise according to non-financial indicators of its activity, have been improved. It enables to perform an intracorporate audit of foreign economic activities of related enterprises in compliance with the identified types of risks as follows: a level of control of an owner; a currency risk; a system of accounting, reporting, internal control and qualification of accounting personnel; a compliance with Customs standards of reliability and safety; a transparency level of reporting; a compliance with the international standards of quality and environmental safety; a level of social responsibility in a related enterprise. An analytical procedure for the internal audit of exchange rates in the consolidated statements of a group of related enterprises based on matrix analysis has been deve loped. It facilitates the creation of a strategy for managing a currency risk of the group relevant to areas and levels of managerial influence (at the level of external operations of a related enterprise as well as at the level of intragroup operations). The methodology for price deviations analysis of controlled foreign economic operations has been upgraded. It has been highlighted that price deviations are based on the distinction between an actual price and its planned, intragroup, minimum, weightedaverage market andmaximum levels, which has specified the types of deviations (tailoring, planning, anti-group, deviations in the market potential as well as in the efficiency of procurement).