Abstract

In modern conditions, with the increasing information needs of users of accounting (financial) statements, the role of the development of the audit institute is great in terms of the formation of its promising types, one of which is efficiency audit. Moreover, this is not an efficiency audit carried out by the Accounts Chamber of the Russian Federation in terms of the efficiency of the use of state resources, but it is an audit of commercial organizations. This article will focus on the features of evaluating the effectiveness of invested capital using its weighted average cost, realized through the WACC indicator.

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