Development of recommendations on the peculiarities of auditing financial statements as a component of economic and financial security of an enterprise under martial law

Abstract

The article investigates the peculiarities of financial statement audits under martial law, particularly their role in strengthening the economic and financial security of enterprises. It is established that the main challenges for the audit are insufficient access to primary documentation, the inability to conduct a physical inventory of assets, and the increased risks of fraud and manipulation of financial indicators. It is proved that traditional audit methods are subject to significant limitations, which require adaptation of approaches to the assessment of financial statements using digital technologies and remote control methods.

The article aims to develop scientifically sound recommendations for adapting the audit of financial statements as a tool for ensuring enterprises' economic and financial security under martial law. In the course of the study, the author used the method of system analysis to assess the impact of crisis conditions on the audit, the structural-functional method to determine the relationship between the audit and the economic security of enterprises, as well as methods of empirical analysis, including a generalisation of practical data on the use of digital technologies in the audit.

The study's results confirm the need to transform audit approaches, in particular, to strengthen risk-based analysis, use automated financial data processing systems and increase the level of control over the operational activities of enterprises. The author proposes integrating digital tools into the audit process to ensure the effectiveness of the audit under martial law.

The practical value of the research lies in the possibility of applying its results to develop adaptive audit strategies aimed at minimising the risks of loss of financial data and ensuring transparency of financial statements. Promising areas for further research include improving the methodology of remote audit, creating mechanisms for assessing the financial stability of enterprises in crisis conditions, and identifying effective approaches to preventing fraud in financial statements.