Організаційно-методичні підходи до аналізу та аудиту фінансової звітності

Abstract

The work revealed the justification of theoretical principles and analysis of practical experience in auditing and analyzing financial statements at LLC SP "Optima-Pharm, LTD". The essence of the concept of "financial reporting" was theoretically substantiated; the regulatory framework of national legislation and literary sources on the regulation of the processes of analysis, preparation and audit of financial statements was analyzed; the general economic condition of LLC SP "Optima-Pharm, LTD" for 2021-2023 was analyzed; the organization and methodology of auditing financial statements at LLC SP "Optima-Pharm, LTD" were investigated