ORGANIZATION AND METHOD OF FULFILLMENT OF AUDITING PROCEDURES OF FINANCIAL RESULTS OF BUSINESS ACTIVITY OF THE ENTERPRISE
Journal Title: Сталий розвиток економіки - Year 2018, Vol 38, Issue 1
Abstract
Purpose. Investigation of the organization and method of fulfillment of auditing procedures of financial results of business activity of the enterprise. Methodology of research. To achieve the set goal and to solve the tasks, the following tools of scientific research methods were used: the dialectical method of cognition for clarify the concept of auditing procedures of financial results of business activity of the enterprise; analytical and monographic method in the study of literary sources; system-analytical method in the study of legislative or other normative legal acts on the organization and method of fulfillment of auditing procedures of financial results of business activity of the enterprise; methods of description, specification, formalization in determining the main stages of fulfillment of auditing of financial results and auditing procedures; abstract-logical method for generalization of theoretical positions, formation of conclusions and proposals. Findings. The theoretical aspects of organization and method of fulfillment of auditing procedures of financial results of business activity of the enterprise were described and characterized. It was argued that proper organization and adherence to the method of fulfillment of auditing procedures of financial results of business activity of the enterprise will allow for a perfect audit of the financial results of business activity of the enterprise. Originality. The order of organization and method of fulfillment of auditing procedures of financial results of business activity of the enterprise by distinguishing the main stages of auditing of financial results of business activity of the enterprise activity was substantiated. Practical value. The main provisions of this study, in the form of proposals and methodological recommendations, can be used by audit firms during the audit of financial results of business activity of the enterprise.
Authors and Affiliations
Svitlana Vizirenko, Hanna Pimkina
Keywords
Related Articles
- EP ID EP541155
- DOI -
- Views 75
- Downloads 0
EVALUATION OF THE LEVEL OF DEVELOPMENT OF PUBLIC FINANCIAL AUDIT FOR THE IMPLEMENTATION OF BUDGET PROGRAMS
Purpose. Development of methodical approach to assessing the level of development of the state financial audit of budget programs execution. Methodology of research. In order to achieve this goal, the following methods h...
MOTIVATION OF ECONOMIC ACTIVITY IN MOTIVATION ENTERPRISES
Purpose is a theoretical study of motivation in the context of enterprise motivation and motivation of economic activity, as well as evaluating business motivation and motivation of the state in a competitive environment...
MANAGEMENT PROCESS OF PRODUCTION COSTS AT THE ENTERPRISE
Purpose – of the management of production costs the company to improve analysis, monitoring and detailed classification of costs based on production volume and justification of spending items and elements of production....
FLEXIBLE AND NON-STANDARD FORMS OF EMPLOYMENT: SOCIAL BENEFITS AND RISKS
Purpose. The goal of this article is to study the modern aspects of implementation and analysis use of separate flexible and innovative forms of employment at the current stage of development of innovative economy, and j...
MODELING OF THE PROCESS OF THE BORROWING ENTERPRISE
Purpose – to simulate the process of borrowing by enterprise in Ukraine. Methodology of research. Methodological basis of research is the method of structural-functional modeling with use of CASE technology (Computer-Aid...