Shavliuk A. Audit efficiency of business partnership

The thesis studied the process of business partnership as the audit object, the necessity in the evaluation of its effectiveness, developed a hierarchy of types of business partners in the area of trade. Results of organizational and technological features of performance audit business partnership as a separate segment of the audit activity. The conceptual basis for the organization of internal control system efficiency of business partnership. Methodical situation assessment material misstatements in the statement of business partnerships and methodical approach to the evaluation of the components of audit risk of such a report. Formed methodological basis for the implementation of agreed procedures the auditor in the decision-making process about the possibility of business partnerships and the audit report on the subject of the criteria for the results of a business partnership, for commercial establishments. The methodical approach to the generalization of the results of the results of the audit report of business partnership.