Omelianchuk T. The auditor's assessment of the financial condition of enterprises restaurant business

The theoretical foundations of understanding the essence of the financial condition of the company and the peculiarities of its cell structure with a specific activity of enterprises restaurant business. The essence and value of audit to assess the financial condition of enterprises restaurant business. The author interpretation of the term "audit assessment of the financial condition of enterprises", the classification audit assessment. The expediency of using cards as a tool for stakeholders in the process of auditing the results of assessing the financial situation of the company restaurants. The place of the analysis as a tool to audit assessing the financial standing of the restaurant industry. Proven benefits adapted formal methodology for determining rating class debtor. The technique of cluster distribution enterprises restaurant business in terms of financial condition, strategy conducted by using the nearest neighbor to the square of the Euclidean metric. Discovered externalities financial condition of the company restaurants. The influence of external factors on the financial condition of the restaurant industry. Prospects of improving information and methodological support audit assessing the financial situation of enterprises. The organizational and methodological model audit assessing the financial standing of the restaurant industry. The characteristic functionalities office suite, information systems and auditing of the financial standing of the restaurant industry. The approach to the application of the mechanism of converting information base and auditing.