ГОСПОДАРСЬКА ДІЯЛЬНІСТЬ АУДИТОРСЬКИХ ФІРМ ЯК СУБ’ЄКТУ НЕЗАЛЕЖНОГО КОНТРОЛЮ

Abstract

The article proves that the determining component of the study of economic activity of audit firms as an object of economic analysis is the formation of the properties of its components. It is analyzed that the economic activity of audit firms differs significantly from other activities in the field of consulting, because it is the audit firm that acts in two manifestations: as a subject of independent financial control and as a subject of economic activity. It is characterized that in this context the issues of formation of resources for auditing activities are actualized; efficient use of resources in the context of managing the economic potential of the audit firm; dependence of the efficiency of economic activity of the audit firm on the client and reputational capital; the process of implementation of audit and related services by the audit firm and the effectiveness of audit firms. It is proved that the economic activity of an audit firm as well as any enterprise of another branch of the national economy, including consulting, requires the involvement of appropriate economic resources. It is outlined that the formation of these resources occurs both from own sources – equity and profits aimed at increasing the components of equity, and from borrowed sources long-term and short-term liabilities of audit firms. It is proved that depending on the combination of components of economic resources of audit firms and sources of their formation determine the main directions of economic analysis, namely the economic potential, the components of which are: financial potential, human resources, material potential. It is outlined that such types of capital as client and reputational capital depend on the efficiency of using the resource potentials of the audit firm. The place of resources of the audit company in the general classification of economic resources of the enterprise is defined.