The auditing as a mean of bankruptcy prevention

Number, year
3(79), Vol. 1, 2014
UNC 681.5.0171

In the present study analyzed aspects of the organization of audit as a means of avoiding bankruptcy. It was found that, despite a comprehensive study of this issue, domestic enterprises have their own characteristics, taking into account that require specific audit procedures to ensure their financial stability and independence.

The author was characterized by the financial stability of the domestic enterprise as the ability of business entities not only function, but also to maintain the balance of its own assets and sources of its formation, which make up its solvency and ability of a potential investment.

Diagnosis risk of bankruptcy, which can be carried out by means of external control, and at the level of internal audit is a set of activities related to the development, distribution and cumulative effects of risks, their mutual influence and accumulation.

The article described in detail the audit or the overall risk, including the components of the impact of the warnings of the threat of bankruptcy probability.

The study notes that without the financial risk can not do any business. That is why the risk assessment is the basis of internal control.

Were considered components of internal control information, the organization of its management and the prevention of unnecessary risks. These tasks in domestic enterprises are the prerogative of both management and internal audit recommendations which contribute to the efficient operation of the enterprise.

The article also considers the alternative of providing internal audit services large audit firms. The organization of the audit by the example of Western practices, namely the organization of the activities of the Audit Committee, independent of management.

N. Potrivaeva. The auditing as a mean of bankruptcy prevention.


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