Byelousova I. Auditing diagnostic procedure of going concern

The object is auditing diagnostic procedure of going concern; a purpose complex research of theoretic-and-methodological and practical aspects of auditing diagnostic procedure of going concern and developing recommendations on improving this process; methods – analysis, synthesis, grouping, a graphic method,modeling, survey;the novelty consists in giving a conceptual theory of auditing diagnostic procedure of going concern, methodical concepts of diagnostic procedure and quality estimation of its results have been further developed; the results are as follows: extending theoretical and further development of organization-and-methodical basis of auditing diagnostic procedure of going concern, making recommendations on improving this process at the level of auditing firms and their client еnterprises; it has been implemented into the activity of PLC “Auditing firm “Apogey”, PLC “Auditing firm “BAK”, PLC on providing auditing and consultation services “AUDEK”, PLC “Auditing firm “NiKo”,“Status-Donetsk” of PLC of audit “Information-and-analytical and methodical center in Ukraine “Status”, Public Company “Winter”, Association “Donbasskhleb”, in the academic process of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky; the sphere concerned is auditing activity.