Analysis in auditing: some questions for application
Journal Title: Економічний аналіз - Year 2017, Vol 27, Issue 4
Abstract
In the difficult period of the country's economic structure functioning, investment forms the future of technical, financial and economic security. The legally regulated institutional framework creates opportunities for an abrupt innovation start. However, the low positions, which are caused by the economy of war, do not provide opportunities for its implementation. Consequently, the full and rational use of existing chances becomes a guarantee of at least a slow implementation of the strategies of innovative development of enterprises. In this way, the system of auditor consulting and formation of audit opinion about the effectiveness of innovative processes and projects is a priority. Available analysis tools, system approach and cash flow modelling, provide investors with confidence and generate interest from shareholders and owners. The calculation of a number of indicators characterizing the effectiveness of innovation projects becomes a guarantee of their implementation and achievement of management objectives. Therefore, the application of analytical techniques in the process of audit of innovative projects allows the auditor to form an independent opinion on their convenience.
Authors and Affiliations
Mykhailo Luchko
Keywords
Related Articles
- EP ID EP313669
- DOI -
- Views 76
- Downloads 0
Strategic model of effective management of financial and economic potential of iron ore enterprise
Introduction. The success and effectiveness of industrial enterprises functioning largely depends on its financial and economic potential and the efficiency of its use, distribution and accumulation. However, some aspect...
Logical hierarchy of terms in the system of economic security
Introduction. Instability and uncertainty of the environment creates threats, dangers and risks for enterprises. The higher the intensity of their effects, the more active becomes the policy of the company in neutralizin...
Корпоративне страхування в системі ризик-менеджменту підприємства
Вступ. Дослідження змісту ризик-менеджменту та його ролі у забезпеченні стійкого та прибуткового функціонування підприємств викликає наукове зацікавлення багатьох фахівців, однак з появою нових інструментів управління ри...
Economic and statistical analysis of farmers' activity
Introduction. Improvement of the process of making managerial decisions and, accordingly, improvement of the quality of the decisions made is achieved through the use of scientific approach, models and methods of decisio...
Raiding on enterprises of fuel and energy complex: status and features of implementation
The article aims to make the characteristics of state and to identify the peculiarities of raiding on the enterprises of fuel and energy sector. To achieve the goals the following tasks should be solved: to define the co...