АУДИТОРСЬКИЙ ЗВІТ ТА ЙОГО ВАЖЛИВІСТЬ У ПРИЙНЯТТІ УПРАВЛІНСЬКИХ РІШЕНЬ ПІДПРИЄМСТВОМ

Abstract

In today's environment, any business entity faces intense competition in the national and international markets. There is a need to continuously improve its operations to strengthen its market position and attract more customers to be able to adapt to any external and internal changes and withstand competition in the long term. That’s why the decisions made by management should be strategic and effective, as they determine the future of their company. Such effectiveness is possible if there are reliable sources of information that form the basis for any decision. The audit report serves as an important resource in business management due to its own content and high quality of disclosed information, which can provide management with reliable and accurate information. The research is aimed at determining the role of the independent auditor's report in management decision-making by studying its content and the possibility of influencing the performance of a business entity. The role of management decisions in the functioning of an economic entity and further development of its capabilities is determined. The essence and characteristics of the auditor's report are investigated. The requirements for the structure of the independent auditor's report and the information to be covered in it are analyzed. The necessity of the independent auditor's report in the activities of an enterprise is substantiated and its importance as a tool for management to improve the efficiency of the process of forming and making management decisions is described. The process of forming an auditor's opinion during the audit procedures and collection of audit evidence is briefly described. Possible reasons for misunderstanding of the independent audit report by the management of an entity are given, and the factors influencing the effectiveness of the audit report and its possible effectiveness for the enterprise are highlighted. Recommendations for accelerating the process of forming an independent audit report and its application in the development of strategic decisions by management personnel are considered.