Audit assessment of the competitiveness of trade enterprises


  • Nataliia BARABASH Київський національний торговельно-економічний університет
  • Tetiana RIPA Kyiv National University of Trade and Economics


trade enterprise, economic activity, competitiveness, audit, analytical procedures, profitability, liquidity, financial sustainability


The article investigates the importance and justifies the necessity of assessing the competitiveness of trade enterprises. The main provisions of the methodology of its evaluation in the audit system are presented. The rankings of trade enterprises are determined by means of the integral indicator of the economic growth rate, the integral estimation of the distance from the standard of the individual factors of the financial condition, and also on the basis of calculation of the operating leverage indicator.

Author Biographies

Nataliia BARABASH, Київський національний торговельно-економічний університет

Ph.D., associate professor of the Department of Financial Analysis and Audit
of Kyiv National University of Trade and Economics

Tetiana RIPA, Kyiv National University of Trade and Economics

аспірант кафедри фінансового аналізу та аудиту
Київського національного торговельно-економічного університету


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Additional Files



How to Cite

BARABASH Н., & RIPA Т. (2018). Audit assessment of the competitiveness of trade enterprises. oreign rade: onomics, inance, aw, 96(1), 111–120. etrieved from