Introduction. In the conditions of martial law, work internal audit system changes and is revised. Having analyzed points view scientists forensic specialists regarding service during war, which determined purpose paper. The paper to consider possibilities its purpose, functions tasks this period. Results. During writing paper, general logical methods scientific research were used: observation,...

Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...