Modern analysis of current assets of the enterprise in the system of special purpose audit application ; Сучасний аналіз оборотних активів підприємства в системі застосування аудиту спеціального призначення

In the article, a study of approaches to defining the essence of the "auditing services" category in the modern theory and practice of conducting audits at enterprises was carried out, which made it possible to substantiate the need for professional auditing services, which will ensure reliable and efficient, sustainable and competitive activity for domestic industrial enterprises, which will lead to their stable and reliable long term existence in the domestic and foreign markets, which is confirmed by the foreign practice of their application. It has been proven that such audit services, which are not related to the audit of financial statements and accounting, such as consulting and special purpose audits, require the preparation of an audit opinion in accordance with the requirements of the customer, but are directed to the examination and assessment of the effect of certain types on areas of activity of industrial enterprises, should be conducted by audit firms and auditors in accordance with ISA 800 "Auditor's opinion when performing special purpose audit tasks". A study of the foreign experience of conducting a special purpose audit - an efficiency audit and the structuring of types of such audits depending on the object has been carried out. It has been proven that the most widespread type of performance audit in the world practice of auditing activities and activities of industrial enterprises is operational audit and management audit. It has been substantiated and proven that the audit of the efficiency (special purpose) of the enterprise's activity begins with the stage of economic analysis of the object of the research - or activity and its individual types, resources or an individual type of resources, or capital or its individual type of capital, etc. And in the context of the conducted research, the audit of the effectiveness of working capital, which is invested in its current assets, with the aim of their effective use and management, begins with the stage of their economic analysis, which is ...