Abstract
The article deals with the procedure for determining the structure of the financial results ofenterprises, search for sources of increasing profits. It is shown that the economic policy of the governmentleads to the bankruptcy of small and medium-sized businesses, and therefore proposes the use of sanationaudit. In the article the typical mistakes are identified during the audit of revenues and companyperformance.
Highlights
Statement of the problem and its connection with important scientific and practical tasks
In recent years there has been a negative trend - the growth of bankruptcy, deterioration in their financial and economic standing.Audit should help in the prevention of bankruptsy, which allows to avoid the bankruptcy of companies, identify shady schemes and in time to prevent them, improve work efficiency
In the context of a systemic crisis in the country funding opportunities and support for small and mediumsized businesses have been limited, which leads to the deterioration in profitability of companies and the growth of bankruptcies, shadow economy
Summary
Statement of the problem and its connection with important scientific and practical tasks. Evaluation of the company is carried out on profits, the financial results. The different approaches to determining financial results, proposed concrete ways to improve them, the necessity of sanation audit.
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