Purpose. The purpose of the article is to study the degree of disclosure of information about the risks of economic activity of enterprises in non-financial statements and to find ways to improve the organization and methods of analysis of such risks based on the financial statements of companies. Methodology / approach. The methodological basis of the study is a systematic approach, methods of generalization, comparison, abstraction, analysis, synthesis, induction and deduction, bibliometric analysis, cluster analysis, as well as methods of integrated economic analysis. The publications from the Scopus database, for 1988–01.04.2021, processed by VOSviewer software were the source of data for bibliographic and cluster analysis. The materials of the research on the state of disclosure of information about the risks of domestic enterprises of the food industry are based on their financial statements and management report. Results. The article analyzes the state and degree of disclosure of information about the risks of economic activity in non-financial reports of domestic food industry enterprises. It is established that the enterprises of the studied industry most often provide information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, as well as liquidity risk and market risk. Originality / scientific novelty. Theoretical, methodological and organizational principles of risk analysis of companies based on non-financial and financial reports have been further developed. For the first time, we proposed our own approach to the methodology of analysis of such risks, based on financial reporting indicators. In particular, such analytical indicators include: financial risk – solvency, financial leverage; credit risk – investment coverage ratio, return on equity, return on assets; liquidity risk – coverage ratio, quick liquidity ratio, absolute liquidity ratio. Practical value / implications. The practical value of the research is that the results obtained by the authors will contribute to the disclosure of information about the risks of economic activity of enterprises in non-financial statements. Analysis of the status and level of disclosure of information about the risks of domestic food industry enterprises in non-financial reports showed that most companies provided information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, and risk liquidity and the risk of changes in market conditions. As a result, the author's methodological approach to the analysis of internal risks of the studied industry (credit, financial risks, liquidity risk) is proposed. The proposed methodology is based on the indicators of financial reporting and is part of a comprehensive risk analysis of the enterprise for the purposes of the risk management system.

The lack of uniform approaches to the deve­lopment of non-financial reporting, the presence of various international standards of non-financial reporting, makes it impossible to deve­lop optimal ways of developing such reporting in Ukraine, which worsens the CSR information provision of domestic business entities. The pur­pose of this study is to determine ways of deve­loping non-financial reporting based on inter­national standards with the aim of implementing it in Ukraine. For this, general scientific and special research methods were used: synthesis, induction and deduction, system analysis, logi­cal generalization; abstract and logical. On the basis of the analyzed international standards of non-financial reporting, we have identified ways of developing non-financial reporting in Ukraine, namely: implementation of international stan­dards of non-financial reporting; establishment of mandatory requirements for non-financial re­porting for companies of certain sizes and in­dustries; development of tools for measuring non-financial indicators; strengthening control and reporting on non-financial indicators; rai­sing the awareness of stakeholders regarding the importance of non-financial reporting and its impact on society. It was established that the development of non-financial reporting based on international standards requires wider attention and support from interested parties. Raising the awareness of these parties about the importance of non-financial reporting and its impact on society can be achieved through information campaigns, training programs, conferences and other events that contribute to their greater understanding. It is also important to consider feedback and sugges­tions from interested parties on how to develop non-financial reporting to address the needs of different groups and ensure the effectiveness of the process.

Introduction. Rapid digitalization, along with its positive impact, provokes considerable uncer­tainty, in particular at the highest legislative level. These changes will have an impact on all spheres of life, changing the usual structure of the economy, business and social systems as a whole. Problem. The author’s vision of the expected future in the development of e-audit at the legis­lative level of the country is presented, because without procedural regulation, normative conso­lidation, this type of activity will not have full and legitimate legitimacy. The development of e-audit in Ukraine is based on the best experience of progressive countries, taking into account the domestic specifics of management. The aim of the article is to highlight possible problems and ways to solve them at the regula­tory and legal level, which will ensure the effect­tive implementation and functioning of e-audit. Methods. General scientific and special met­hods of observation such as generalization, com­pa­rative, structural, systemic analysis, as well as modeling of business processes, and logical gene­ralization of results were applied in the article. Results. The authors have offered their app­roach to optimal ways of legal regulation of e-audit in Ukraine. Conclusions. International experience shows that the use of a tax audit file is a modern world trend and the basis for conducting e-audits; therefore, the development of its own version of SAF-T is one of the first steps towards the implementation of an electronic audit system, which Ukraine has successfully introduced. However, it is no less important to develop a new legislative act that would specialize in this area, so we propose the adoption of the law "On ele­ctronic audit". The selection or development of the necessary software products and specialized software is also important. Despite some problems, the prospects for the development of e-audit in Ukraine are obvious.

Introduction. The rapid transformational processes of the economy and the mass digitization of all spheres of life require clear, coherent and systematic approaches to the construction of their activities from the subjects of audit activity. Ukraine is not lagging behind in the introduction of the latest forms of control, and therefore actively incorporates the experience of EU countries into the domestic audit practice. Such a form of control, which is actively introduced into the practice of control and verification work, taking into account the experience of EU countries, is e-audit. Problem. Serious concerns among users of financial statements, business entities, and entities of audit activities are caused by a massive increase in the amount of data, which requires interested users to search for new, progressive approaches to the construction of their activities, in particular, in terms of a conceptual change in the approach to the construction of the work of audit activities. The aim of the study is to reveal the essence of the concept of «e-audit» and critically assess theore­tical and practical approaches to the transformation of audit activity in the context of modern business challenges. Methods. General scientific and special methods are used: theoretical generalization and grouping, formalization, analysis and synthesis; logical generalization of the results. Results. An author’s approach to revealing the essence of the conceptual and categorical apparatus of electronic audit has been formed. Conclusions. A conceptual and categorical apparatus of electronic audit has been developed, within which: the concept of «e-audit» is substan­tiated (systematic, independent and documented audit of the correctness, completeness, timeliness and compliance of data (operations, reporting and other documents), which is carried out using modern digital – technologies that automate processes and contribute to more effective achievement of the goal of electronic audit tasks), in which, unlike existing definitions, a systematic approach was applied, which allowed to characterize it from economic and audit approaches to the definition. This contributes to the deepening of the understanding of the essence of concepts, the unification of the terminological apparatus to increase the efficiency of decision-making in the field of control and verification work.

The purpose of the article is to develop a system of analytical indicators that characterize the efficiency of capital use of corporate enterprises to assess the implementation of their development strategy, which can be used by independent auditors when verifying integrated reporting.The methodological basis of the analytical procedures of the audit of integrated reporting is a comparative analysis of the actually achieved performance indicators, which best present the results of the activities of corporate enterprises in the context of the prospects of using capital components to increase value with previously established indicators or previously achieved indicators. When substantiating the system of analytical indicators that are used in the audit of integrated reporting of corporate enterprises, we proceeded from the components of capital that form the value of a corporate enterprise.For the first time, a system of analytical indicators was developed to assess the efficiency of the components of various types of capital that form the value of corporate enterprise during an independent audit of integrated reporting. To ensure the transparency of the results of the evaluation of the efficiency of the use of capital, this system should not simply act as a collection of the main evaluation coefficients but embody a vision of the strategy of increasing the value of the enterprise, confirmed by cause-and-effect relationships.The practical value of the scientific research lies in the fact that the results obtained by the authors will contribute to the assessment of the effectiveness of the use of various types of capital during the audit of the integrated reporting of corporate enterprises. The use of analytical assessment in the implementation of independent assessment of integrated reporting of corporate enterprises expands the goals and tasks of auditors, and therefore, the need to improve their competencies both directly in conducting analytical assessment and in establishing signs of reliability of data for the application of analytical procedures increases. This will be useful when applying professional judgment when deciding on the selection of alternative sources of information and identifying signs of data manipulation in the integrated reporting of a corporate enterprise.