Санаційний аудит – інструмент антикризового управління на авіаційних підприємствах: етапи та порядок його проведення.

Abstract

This article explores the stages and curative procedure for auditing as one of the pillars breeding enterprises the financial crisis and bankruptcy. Due to the specifics of airlines covered the process of sanation measures for aviation companies. In the course of readjustment focuses on activities related to the management of receivables and payables airlines. Therefore, the article addressed key management methods these types of debt. For disclosure methodology curative audit conducted analysis of scientific sources to determine the curative stages of the audit. It should be noted that the holding of any kind of audit in Ukraine is based on the International Auditing and Assurance Standards Board (IAASB). As a consequence of that has been studied is that of revealing the curative IAASB audit in Ukraine. Effective measures of sanation every business plan should be curative enterprise. During the study we found that for the curative quality of the audit, the auditor does not have the right to participate in the development of curative plan airlines. Given the peculiarities of activity for the airline was offered curative stages of such audit as curative component study plan and collect the necessary information for sanation measures; Analysis of the financial condition of the airline; clarification of internal and external causes of the financial crisis and to identify strengths and weaknesses airline to overcome the financial crisis; analysis capabilities of factors and reserves to stabilize the financial situation; providing curative evaluation plan airlines; assembly auditor's report on implementation of curative plan.