Organization of accounting, audit and analysis of financial results of the enterprise

Abstract

The article deals with topical issues of determining financial results in accounting and auditing and analysis at domestic enterprises. In the article the features of profits, defined goals and major tasks audit examined the regulatory framework for regulation of financial results (profits) in Ukraine, and the main source of information audit company profits and auditing methods. Theoretical and methodological approaches to the definition of company profits in accounting and auditing and the main stages of the audit profit on domestic enterprises. The correctness of income and financial results set by identifying the legitimacy display costs. The need for such consistency checks due to relationship mapping expenses, costs, revenues and profits. Analysis of accounting profit by setting regulatory compliance Accounts, now used to display information about financial results, compliance with accounting records and more. However, audited financial results is one of the most important measures to ensure the reliability of accounting and reporting of financial results because the audit is in the form of a sequence of steps, each of which provides a set of procedures performed by the auditor. To achieve the above objectives, the auditor should use instructional techniques such as documentary (research documents, methods of regulation), settlement and analysis and synthesis and implementation of audit results. The basic aspects of the audit of income and its methods contribute to the formation оpinion on company profits reflected in the financial statements of the company.