Фінансовий аналіз в аудиті: сучасний погляд

Abstract

Importance of audit from the point of view of proprietor (investor) consists not only in the receipt of information about authenticity of financial results of enterprise and accordance of registration policy to the current legislation but also in a capture analytical information for determination of backlogs of increase of profitability of commercial activity, factors of influence on the dynamics of profits and charges, for an effective management investments and others like that. Answers for these and other questions are given by a financial analysis which is used within the framework of audit as an instrument of high-quality analytical ground of administrative decisions. The large value of analytical procedures for the receipt of public accountant proofs and forming of conclusions of audit stipulates a research aim, which consists in the analysis of operating normatively-legal andprofessional public accountant documents which regulate public accountant activity for the purpose possibility to render to the subjects of menage public accountant services as tasks of financial analysis.