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BUSINESS INFORM №5-2018

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56

Section: Finance, Money Circulation and Credit
UDC 657.6
Parkhomenko E. Y.
The Institutional Status of Pawnshops and Its Impact on the Audit of Financial Reporting (p. 377 - 383)

The article is concerned with definition of the institutional status of pawnshops, research on the development tendencies of pawnshops as actors of the market of financial services, substantiation of influence of peculiarities of pawnshops’ activity on the audit of financial statements. Based on the examination of the essence of the concept of «pawnshop», the economic content of the term is defined and an author’s own definition is proposed. According to the results of an analysis of the status and dynamics of pawnshops’ activity in the financial market, it is noted that the increase in the number of pawnshops and significant dynamics of income growth from their activities can be explained by the increase of the population’s demand in small-size short-term loans, as well as the increase in the number of participants in the pawnshop services market. On the basis of studying the peculiarities of pawnshops’ activity, the key factors influencing the audit of financial statements of pawnshops as a mechanism to confirm the reliability of the information provided to interested users are defined. It is proved that consideration of influence of systematized factors will facilitate to improvement of organizational-methodical foundations of audit of the annual financial statements of pawnshops.
Keywords: pawnshop, financial services market, audit, financial reporting, regulations, financial credit.
Fig.: 2. Tabl.: 1. Bibl.: 13.

Parkhomenko Evgeniy Yu. – Postgraduate Student, The National Academy of Statistics, Accounting and Auditing (1 Pіdhіrna Str., Kyiv, 04107, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Parkhomenko, Evgeniy Yu. (2018) “The Institutional Status of Pawnshops and Its Impact on the Audit of Financial Reporting.” Business Inform 5:377–383.


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