THE ROLE OF AUDIT IN THE IMPROVEMENT OF ACCOUNTING IN THE CONDITIONS OF ECONOMIC TRANSFORMATION

Authors

  • Natalia Alekseevna Prodanova
  • Nataliya Stepanovna Plaskova
  • Natalya Nikolaevna Parasotskaya
  • Alexandra Alekseevna Kuzminа
  • Tatiana Martemyanovna Mesentseva
  • Iurii Vladimirovich Guskov

Keywords:

financial stability, profit, revenue, organization, audit, profit and loss account, financial report

Abstract

In crisis conditions, the implementation of entrepreneurial activity, undoubtedly, is based on the increasing role of financial statements, for the purpose of independent assessment, an audit is of relevance. This study is devoted to the current topic of auditing the financial statements of commercial organizations, since the conduct of an audit is important in the implementation of contractual relations between organizations and credit institutions. The reliability of financial statements is confirmed by the auditor, which facilitates financial relations between the subjects of contractual relations. The purpose of the study is to conduct an audit of the organization, identify the most vulnerable spots and make recommendations for improving the financial position of the organization in an economically unstable environment.

Published

2020-12-01

Issue

No. 5 (2020): Geplat: Caderno Suplementar

Section

Artigos e Ensaios