Features of financial stability analysis when forecasting changes in the framework of accounting and audit

Currently, there is no doubt that the role of analytical procedures in the audit of financial statements of commercial organizations in the community of professional auditors is important. In addition, there is a tendency in the audit to combine analytical procedures with traditional or even in-depth analysis of the performance of enterprises. This analysis will allow the audit company to optimize the number of procedures required to prepare an opinion on the reliability of the statements. With an effective internal control system, the analysis can be built in such a way as to significantly reduce the amount of testing of the primary document. Testing of primary documents is only necessary to check the availability of documents. The article presents analytical procedures as a General overview of accounting statements for the purpose of understanding changes in business by the audited entity with the identification of problem areas from the point of view of financial stability. The content of analytical procedures is often determined by the tasks assigned to the audit organization, on the one hand,and the working conditions on the other hand, i.e. external and internal factors that determine the financial stability of the organization in the short and long term. The analysis of the financial stability of the enterprise involves identifying and evaluating factors that affect the change in the expected readable characteristics. Factor analysis and its use: allows you to evaluate the relationship between the characteristics of the studied phenomenon and the influence of factors on the studied phenomena. The use of such analysis is most effective at the early stages of financial stability research, which characterize the current laws in the field under study.

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