Peculiarities of the Accounting and Analytical Support of Investment Audit

Abstract

Accounting and analytical support occupies one of the main places in the system of investment audit of enterprises, the implementation of which contributes to strengthening the investment potential, strengthening the competitiveness and social status of enterprises of public interest, improving business conditions and creating potential for increasing the profitability of manufactured products. The purpose of the article is to analyze the state of accounting and analytical support of investment audit of enterprises of public interest, as well as to establish the further vector of its development. The article summarizes the state and development strategy of the investment audit of public interest enterprises. The content of accounting and analytical support of investment audit and the directions of further development are disclosed, the views of scientists on the development of the subject area of knowledge and practical activity are systematized. The concept of "accounting and analytical support of investment audit" is substantiated, its purpose and tasks are determined. Its main elements are formulated and we offer approaches to improving the methodology according to the stages of conducting an investment audit of the activities of enterprises of public interest. Accounting and analytical support for investment audit is an information system that includes the accounting, analytical and control subsystems, the purpose of which is to provide the auditor, stakeholders and investors with high-quality and timely economic information for making informed decisions and ensuring the conduct of a high-quality investment audit.

Keywords

• audit
• investment audit
• investment activity
• investment attractiveness
• accounting support
• analytical support
• enterprises of public interest