Boyko N. Audit real investment of the trade enterprises

The dissertation is devoted to the research of theoretical and methodical receptions of improvement of organization and methodology of audit of real investments of trade enterprises using the laws of the synergy of real investments audit methodology to meet the needs of commercial enterprises. The thesis offered arguments to recognize the desirability and possibility of applying the laws of synergy in the audit of real investments of trade enterprises, to expand the range of audit tasks, development of audit as a sphere of knowledge. Methodological recommendations for the optimization of process of organization of internal and external audits of real investments of trade enterprises in terms of formation documents, determining the location of the internal audit of real investment in the organizational and functional system of commercial enterprises are developed. The methods of expediency of real investments of commercial enterprises in terms of the existing methods of assessing of real investments, based on determining the full economic benefits without taking into account the discounting are developed and tested. Recommendations and proposals contained in the thesis will enhance the role of audit in the management of real investments of trade enterprises.