ЗАВДАННЯ АУДИТУ ІНВЕСТИЦІЙНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

The main aspects of the tasks of investment activities of enterprises audit formalization have been studied in the article. According to the results of the research, meaningful characteristics of business operations related to investment activities and their accounting interpretation were identified. It was established that financial reporting indicators characterize investment activity through the disclosure of information about financial results of the execution of business operations, related cash flows, as well as characteristics of capital and financial investment objects. It is proposed to determine the tasks of the audit of investment activities according to the application of set of the management staff statements regarding the financial reporting indicators. The list of tasks, the solution of which will contribute to the auditor's provision of information users with confidence in the adequacy of disclosure of its characteristics, is formalized. The results of the research made it possible to formalize the list of tasks, the solution of which will contribute to the auditor's provision of information users with confidence in the adequacy of disclosure of its characteristics. The specified tasks, among other things, involve the assessment by the auditor the number of aspects of the investment activities of enterprises reflection in financial statements. These aspects include the characteristics of recognizing investment objects as enterprise assets, establishing the fact of carrying out economic transactions with them, the legitimacy of the investment projects implementation, their measurement and accuracy of display, classification and presentation of information to users. At the same time, among the tasks of the investment activities audit, aspects that depend on the investment goal, the method of investment projects evaluating, the formation of financial results from their implementation, and the corresponding cash flows should be taken into account. Among the tasks of further research on the topic of scientific publication, among other things, may be the selection and application of audit procedures that can be used to obtain audit evidence regarding the assertions of management personnel identified during scientific research.