Організаційно-методичні підходи аудиту та аналізу доходів і результатів операційної діяльності

Abstract

Based on the generalization of the theoretical, methodological and organizational principles of audit and analysis of income and results of operational activity, the main ways of improving the relevant audit and analysis are proposed. - the concepts of "income", "financial results", "profit" are defined; - a general description of the financial and economic activity of LLC "Teleoptyk" LLC was carried out; - the method of analysis and accounting of income and financial results of the enterprise's operational activity was considered; - the organization, planning and methodology of the audit of the financial results of the operational department of the Teleoptyk LLC were analyzed; - the ways of improving the organization of the audit and analysis of the financial results of the company's activities are substantiated.