ОЦІНКА ЕКОНОМІЧНИХ РЕСУРСІВ У ГОСПОДАРСЬКІЙ ДІЯЛЬНОСТІ АУДИТОРСЬКИХ ФІРМ ЯК СУБ`ЄКТІВ ВИЯВЛЕННЯ ЕКОНОМІЧНИХ ЗЛОЧИНІВ

Abstract

The article finds that the study of the problem of economic resource management is associated with the constant change of the economic situation, a significant increase in competition between economic entities for resource markets and markets for finished products. Peculiarities of formation of economic resources of audit firms are revealed. It is established that the key resource of economic activity of the audit firm is the labor resources that form the human resources and determine the quality of the audit service. It is characterized that the quality of the audit service depends on the effectiveness of the audit entity as an entity of external independent financial control in the context of the relevant public functions and as a business entity whose main purpose is to make a profit. It was found that the efficiency of use and formation of economic resources by the audit firm depends on all the effects associated with its operation. It has been proven that both components are interconnected and not mutually exclusive. In addition, it is outlined that the quality of the audit of financial statements determines the reputation of the company, and hence its client capital, which in turn determines the income of the audit company. Accordingly, this indicates that the priority objects of management, and hence economic analysis and accounting are the following: financial potential, human resources, customer capital, reputational capital. All these types of potential and capital are interconnected and form the quality of the audit service both from the standpoint of obtaining financial results and from the standpoint of performing the public functions assigned to the audit as an instrument of independent financial control. It was found that to date, the issue of analytical assessment of these objects is not sufficiently developed, because the existing approaches do not take into account the specifics of the activities of audit firms, which determines the prospects for further research.