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BUSINESS INFORM №4-2017

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50

Section: Accounting and Auditing
UDC 658:336.717.137.3:657.62
Nazarenko I. М.
The Financial Audit of the Enterprise’s «Balance (Financial Status Report)»: Organizational-Methodical Aspects and the Algorithmization Process (p. 308 - 313)

The publication is aimed to provide scientific substantiation for the organizational-methodical aspects and the algorithmization of the financial audit process of the «Balance (financial status report)». It has been proven that financial auditing through transformation has expanded the functional role of auditing. The author emphasizes that the financial audit of the «Balance (financial status report)» should be directed to confirming the validity and consistency of showings in this form of financial reporting with the requirements of Ukrainian legislation, the internal regulations of the economic entities, and the expert assessment of the financial state. Financial auditing is also designed to diagnose solvency (financial sustainability), liquidity and business activity; to assess the threats of bankruptcy; to determine the worthiness and value of entrepreneur. An algorithm for financial auditing of the «Balance (financial status report)» of enterprise has been developed, with organizational, research, and performance phases as constituent parts.
Keywords: financial auditing, audit, public financial audit, algorithm, solvency, business activity.
Fig.: 1. Bibl.: 12.

Nazarenko Inna М. – Doctor of Sciences (Economics), Professor, Department of Economic Control and Audit, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Nazarenko, Inna М. (2017) “The Financial Audit of the Enterprise’s «Balance (Financial Status Report)»: Organizational-Methodical Aspects and the Algorithmization Process.” Business Inform 4:308–313.


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