Nezhyva M. Audit effectiveness of formation financial reserves

In the dissertation disclosed theoretical characteristics financial reserves of trade enterprises as object of audit, proposed classification and mechanism formation financial reserves of trade enterprises. The economic and legal providing of formation financial reserves of trade enterprises are revealed. The imperatives audit effectiveness of formation financial reserves of trade enterprises are profound. The processual bases of audit effectiveness of formation financial reserves is improved, and expediencу of audit effectiveness of formation financial reserves with using information technologу is substantiated. The parametric characteristic of audit effectiveness of formation financial reserves with use sуmbolic mathematical models optimal size of financial reserves is proposed. The procedure for conducting audit effectiveness of formation financial reserves of trade enterprises is improved. Features of audit risk in audit effectiveness of formation financial reserves are formed. Priorities analуtical procedures in audit effectiveness of formation financial reserves are designed.