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id: 28582
Title: Methodological principles of conducting and ways of improving the audit of financial results of an enterprise
Authors: Shevchuk O.
Keywords: financial result, expenses, income, profitability, audit, audit risk, financial reporting, audit sequence.
Date of publication: 2021-06-02 07:36:29
Last changes: 2021-06-02 07:36:29
Year of publication: 2021
Summary: The main approaches to the calculation of financial results of the enterprise and the organization of their accounting, features of theoretical and methodological bases of process of audit of financial results of activity of the domestic enterprise are considered, the value of audit of financial results is investigated. The analysis of dynamics of financial results of the enterprises of Ukraine for the last years of their functioning is carried out. The sequence of audit procedures and ways to improve the accounting and audit of financial results are proposed/
URI: http://socrates.vsau.edu.ua/repository/getfile.php/28582.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Colloquium-journal. 2021. № 15 (102), сzęść 5. P. 15-25.
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