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
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