FEATURES OF THE AUDIT OF ENTERPRISES-BANKS: CONCEPTUAL METHODICAL ASPECTS
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2017, Vol 1, Issue 4
Abstract
Introduction. The global financial crisis, changes in legislation, increase in taxation and other factors can lead to negative consequences in conditions of high uncertainty of the environment when it continues to exist. Therefore, many legal entities increase the likelihood of crisis situations. The threat of termination of the enterprise activity determines the need to find efficient ways to improve its financial position. One of the important tools to overcome the crisis is the audit, the peculiarities of which are determined by the need to improve certain methodological approaches. Methods. The following research methods are used in the research paper: deduction and induction, synthesis and analysis, dialectic, historical and system approaches, and specific audit methods. The information base of the scientific article is: legislative and normative acts, initial documentation, accounting reporting of enterprises, as well as articles, monographs, scientific works of domestic and foreign scientists. Results. The article highlights the peculiarities of carrying out the audit of bankrupt enterprises - this is one of the problems that are extremely common in Ukraine today. Also, the main problem issues of the theoretical and practical nature are highlighted, necessary measures and ways of their solution are determined. Article's presentation, conclusions and proposals based on international experience, analytical studies of domestic and foreign scholars. Discussion. The market economy and bankruptcy are closely interconnected, but without a bankruptcy process the economy becomes inelastic. Therefore, enterprises in the financial crisis are a specific audit object because they are characterized by the risk of discontinuing operations and the special information needs of users of the audit. Conducting an audit of a bankrupt business will allow it to determine its real financial situation and, through proper actions and the availability of internal resources, will help successfully overcome the crisis situation.
Authors and Affiliations
Nadia Bugay
Keywords
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