Moskal N. Audit of enterprises trade activities under the threat of suspension and bankruptcy

3/Object: audit process of trading enterprises under conditions of threat of termination and bankruptcy. Objective: comprehensive study of the theoretical and practical aspects of the audit of trading enterprises under conditions of threat of termination and bankruptcy, improving organization and methods such audit to improve the quality of its realization. Methods: dialectical method, a systematic approach, analysis, synthesis, induction, deduction, analogy, concretization, abstraction, grouping, summarizing, modeling. It is offered the model of audit trading enterprises under the threat of termination and bankruptcy; improved organizational and methodological support for auditing the financial statements of trading enterprises; methods of auditing trading enterprises under conditions of bankruptcy; methodological approaches to assess the financial condition of trading enterprises under the threat of termination and bankruptcy. Scope of usage: enterprises of wholesale and retail trade.