Analytical procedures for the audit of the competitiveness of trade enterprises

Authors

Keywords:

trade enterprise, economic activity, competitiveness of goods, competitiveness of trade enterprise, audit, analytical procedures, efficiency, financial stability.

Abstract

The article grounds the necessity to assess the level of competitiveness. The place and role of analytical procedures in the audit of the competitiveness of trade enterprise, as well as the specifics of their application at all stages of the audit, are investigated. The main methodological approaches to the application of such analytical procedures as «estimation of the financial condition of the trade enterprise», «assessment of the competitive position of the trading enterprise in the commodity market»and «assessment of the competitiveness of the trading enterprise»are presented.

Author Biographies

Nataliia BARABASH, Kyiv National University of Trade and Economics

PhD Economics, associate professor of the Department of Financial Analysis
and Audit

Tetiana RIPA, Kyiv National University of Trade and Economics

Lecturer of the Cyclic Accounting and Marketing Commission of the College
of Trade and Economics

References

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Additional Files

Published

2018-12-18

How to Cite

BARABASH, N., & RIPA, T. (2018). Analytical procedures for the audit of the competitiveness of trade enterprises. Foreign·trade:·economics,·finance,·law, 101(6), 86–94. etrieved from https://journals.knute.edu.ua/foreign-trade/article/view/514

Issue

Section

FINANCES, TAXATION, AUDIT