Аудит фінансових результатів підприємства

Abstract

The aim of the article is to determine the essence and principles of the audit of the financial results of enterprise, disclosure of its stages and methods of conducting, as well as substantiation of its importance for ensuring the financial stability and efficiency of the enterprise. The article describes the essence, principles, stages and methods of auditing the financial results of the enterprise. The definition of financial results in accordance with the provisions (standards) of accounting is provided and the main components of net profit (loss) are defined, namely, that net profit (loss) is formed during the current financial year from all types of activities in accordance with Accounting Regulations 15 «Income»: the result of the main activity, the result of financial operations, the result of other ordinary activities and the result of extraordinary events. The article examines the methods proposed by various researchers regarding the sequence of the audit of the financial results of the enterprise’s activities; a methodology for conducting an audit, which generalizes research approaches, has been proposed. The proposed methodology for conducting an audit of performance results was divided into four main stages, namely: organizational, preparatory (planning), technological and result stages. For each stage, the procedures that the auditor must follow for a consistent and complete audit are presented and systematized. The proposed method of conducting an audit will contribute to improving the efficiency of the auditor’s work, a clear formulation of problems that arise in accounting, which in the future will minimize the risk of non-detection of accounting errors or fraud, as well as assess the real financial condition of the enterprise and formulate a reasonable and unbiased conclusion based on the results of the conducted audit.