Lubenchenko O. Methodology and organization of audit of foreign economic activity of enterprises

The purpose of the dissertation is to develop methodological, organizational principles and practical recommendations for the audit of foreign economic activity of business entities in the context of entrepreneurial risk exposure. The object of the dissertation research is the audit of foreign economic activity of business entities. The subject of the dissertation research is theoretical, methodological and organizational principles of audit of foreign economic activity of subjects of management. The most significant results characterizing the scientific novelty of the dissertation work are the following: for the first time: - an organizational model of the foreign economic activity audit was developed; - Identified and structured domain of foreign audit; - the format of accompanying audit services is developed as an integral part of the FEA audit; Improved: - Organizational and administrative documentation of the auditor; - methodological tool for auditing foreign economic activity; - organization and methodology of internal control of foreign economic activity in terms of determination of purpose, objects, elements, dominant areas, methodological support; - classification of business risks in the field of foreign economic activity for the purpose of audit; - procedures for auditing accounts receivable from non-residents, contributions from registered capital to a non-resident owner; - an algorithm for estimating the expected impairment of financial instruments in the audit process; - the process of providing accompanying audit services to foreign economic entities through the development of the internal standards of "Confidentiality", "Personnel", "Completing the task of coordinated procedures - checking operations in the field of foreign economic activity"; - the process of quality control of the accompanying audit services provided to the foreign economic entities has been further developed: - scientific and methodological recommendations for foreign economic entities and audit firms regarding transfer pricing; - Organizational and methodical tools of audit at the stages of entering the external markets of capital, which will ensure its quality; - mechanism of selection of the audit firm by the subject of foreign economic activity.