The dissertation is a complex research in theoretical, methodical, organizational and practical issues the effectiveness audit of operational activity of Ukrainian trade enterprises. Trade enterprises operational activity effectiveness genesis, tendencies and special characteristics are researched. Operational activity is systematized by its classification development. The concept of trade enterprises operational activity effectiveness is complemented by a range of characteristics. A concept of the effectiveness audit of operational activity considering the influence of modern tendencies of auditing services provision and specifics of trade enterprises is proposed. For the purpose of the effectiveness audit process of operational activity of trade enterprises systematization the organizational provision is developed, the stages of realization are generalized and complemented, their elements, correlations, qualitative characteristics of performance indices are specified and structural-logic scheme is formed. The complex system of indicators and criteria, the procedures of their application in the effectiveness audit of operational activity of trade enterprises is improved. Methodical approaches to forming the effectiveness indicators system of using the resources, management effectiveness and profitability, unit integrated indicators of evaluation effectiveness are proposed. The probable causes of inefficient activity for each indicator are determined. The effectiveness audit of operational activity of trade enterprises informational base quality and adequacy system and methods are defined, audit informational system, its place in the system of operational activity management, specifics of its functioning in the context of informational technologies application are explained. The characteristics of signs and types of audit evidence in the effectiveness audit of operational activity of trade enterprises, methods and stages of their receipt during the audit, the specific use of audit procedures in effectiveness audit, the format of working documents, requirements for forming opinions and recommendations by the results of audit, which formed complex system of evidence and procedures as an integral part of the effectiveness audit of operational activity of trade enterprises are investigated. The effectiveness audit of operational activity of trade enterprises complex methods system is developed. Its elements, constituents, auditor enquiries list and audit order are defined. The principles of forming the analytical procedures system according to the objectives of the effectiveness audit of operational activity of trade enterprises are proposed. The main stages of implementation are determining trends in the effectiveness of operational activities; overall assessment of effectiveness by the indicators of profitability operating revenues and costs; assessment the risk of loss operating profit of trade enterprises by the indicators of security and the level of operating leverage. The necessity of implementing complex organizational and methodical measures for the realization quality control system of the effectiveness audit of operational activity of trade enterprises, that involves typing and invariance ways of solving conflicts of interest, definition stages and formalization characteristics of elements of quality control system, algorithmization procedures and practical recommendations for implementation of quality control system are substantiated.
