Key aspects of the equity audit and analysis

The article reveals the economic essence of the organization's equity, considers the main aspects of audit and analysis of it. The equity reflected in section 5 of the balance sheet is the value of the property and other assets of the enterprise necessary for the implementation of its economic activities. The authors have in detail disclosed the procedures and sequence of the audit, the procedure for checking the timeliness and legality of equity formation. It is important to check compliance with the procedure for changing its value, the correctness of the reflection of transactions on the accounts. Equity audit assesses the internal financial and economic condition of the enterprise. The meaning of equity audit is to identify for a certain period of time actual state of affairs in enterprise, that is, reliable picture of its state. In the process of equity audit, general scientific methods (analysis and system approach), dialectical method of cognition and specific methods inherent in audit as methods of documentary control were used. Audit of equity should begin with the study of balance sheet data and a report on changes in equity in terms of the formation of equity capital, as well as expressing opinions on the reliability of these indicators of accounting and financial statements that reflect the state of the own capital. Equity analysis is a procedure of actions that ensure the process of continuous targeted selection of relevant informative indicators necessary for the preparation and adoption of effective management decisions on all aspects of the formation and use of the organization's equity. Thus, the authors studied the analytical support of audit and analysis of equity, determined the role of information flows in the process of managing equity.

собственный капитал, уставный капитал, нераспределенный доход, процедуры аудита, приемы аудита, методика анализа, этапы анализа, меншікті капитал, жарғылық капитал, бөлінбеген табыс, аудит процедуралары, аудит тәсілдері, талдау әдістемесі, талдау кезеңдері, equity, authorized capital, retained earnings, audit procedures, audit techniques, methods of analysis, stages of analysis

1. Жакипбеков Д.С. Учетная и налоговая учетная политика предприятия: учеб. пособие. - Алматы: Экономика, 2013. - 381 с.

2. Ажибаева З.Н. Аудит: учеб. пособие. - Алматы: Экономика, 2004. - 512 с.

3. Савицкая Г.В. Анализ хозяйственной деятельности предприятия: учебник. - 6-е изд., испр. и доп. - М.: ИНФРА-М, 2018. - 378 с.

4. Дюсембаев К.Ш. Анализ финансовой отчетности: учебник. - Алматы: Экономика, 2009. - 366 с.