Organization of analytical procedures at the audit of continuity of the enterprise activity

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dc.contributor.authorHryhoruk, P.M.
dc.contributor.authorPerevozova, I.V.
dc.contributor.authorPrystupa, L.A.
dc.contributor.authorAbesinova, O.
dc.contributor.authorMelnyk, N.
dc.contributor.authorГригорук, Павло Михайлович
dc.contributor.authorПриступа, Людмила Анатоліївна
dc.contributor.authorГригорук, П.М.
dc.contributor.authorПриступа, Л.А.
dc.date.accessioned2022-01-25T11:55:42Z
dc.date.available2022-01-25T11:55:42Z
dc.date.issued2019
dc.description.abstractBased on the analysis of economic literature, it is specified that analytical procedures are procedures consisting of analysis of important coefficients and studying the results of deviations and interconnections, as well as diagnosing the trends of enterprise development, including in relation to the continuity of activities. It has been proved that analytical procedures should be carried out at all stages of the audit of financial statements by various methodological methods of economic analysis, their types, content and volume depend on many factors, but they require a certain organization. In the context of the research conducted by the audit organization, it should be understood as a system of measures aimed at coordinating and operating the actions of interconnected and interrelated parts of the system in order to assess the reliability of financial reporting.uk_UA
dc.identifier.citationHryhoruk P. Organization of analytical procedures at the audit of continuity of the enterprise activity [Електронний ресурс] / I. Perevozova, P. Hryhoruk, L. Prystupa, O. Abesinova, N. Melnyk // Academy of Accounting and Financial Studies Journal. – 2019. – Vol. 23, Spec. Iss. 2. – Режим доступу: https://www.abacademies.org/articles/organization-of-analytical-procedures-at-the-audit-of-continuity-of-the-enterprise-activity-8221.html.uk_UA
dc.identifier.urihttps://elar.khmnu.edu.ua/handle/123456789/11439
dc.language.isoenuk_UA
dc.titleOrganization of analytical procedures at the audit of continuity of the enterprise activityuk_UA
dc.typeСтаттяuk_UA
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Кафедра економіки, аналітики, моделювання та інформаційних технологій в бізнесі