АУДИТОРСКАЯ ЭКСПЕРТИЗА ИНВЕСТИЦИОННОГО ПРОЕКТА КОММЕРЧЕСКОЙ ОРГАНИЗАЦИИ: СУЩНОСТЬ, ПРОБЛЕМЫ И ПОРЯДОК ПРОВЕДЕНИЯ

Abstract

Currently, many experts agree that independent assessment, including audit, are important tools with which an organization can improve its business reputation. By disclosing additional information, the founders and managers draw attention to the financial and economic activities and economic activities of the entity. Recently, a special discussion has arisen around the issue of independent evaluation of investment projects. Investments are now one of the most popular ways to attract funds and other resources. In terms of verification and evaluation of investment projects, only state expertise has been developed, several significant and important regulations have been developed, and the Federal Autonomous Institution “Main Directorate of State Expertise” is functioning. It is impossible to observe such a development in relation to commercial investment projects. Auditing organizations do not often undertake the audit of investment projects, since there is no developed set of regulatory legal acts and international standards governing this issue. That is why this issue is relevant and carries an important mission, which in the future will be aimed at developing the audit expertise of investment projects in domestic practice. This article discusses the specifics of the audit examination of investment projects. The normative acts on the definition of the concepts of “investment”, “investment project” have been studied, the types of potential investors for whom expertise can be carried out have been disclosed. The problems of auditing investment projects, as well as the tasks of this type of auditing activity, are analyzed. The main stages of the audit examination of investment projects are proposed and described.