APPROACHES TO THE DEVELOPMENT OF AN AUDIT FIRM COMMERCIAL PROPOSAL FOR THE AUDIT OF THE FINANCIAL STATEMENTS OF THE COMPANY
FABIYANSKA Victoria – Candidate of Economic Sciences, Associate Professor of State Audit
and Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, Soniachna str. 3, е-mail: Viktoriafab@ukr.net).
The article deals with the notion of "commercial offer" in the context of the relations arising in the
provision of audit services between two parties: the auditor (audit firm) and the customer (enterprise),
whose management, based on the results of the analysis of this document, decides on interaction with the
subject of the audit. activities.
The views of economists-practitioners on the essence of the commercial proposal, its structure and
approaches to the preparation of this document are generalized. The author identified and formed a list of
the main factors that affect the format and content of the commercial proposal, which must be considered
in order to prepare documentation that can interest the client.
In order to facilitate the preparation of the business proposal of the audit firm, the author is
recommended to prepare a document in the following structure: cover letter; profile of the audit firm; the
content part; final part; brief summaries of the members of the audit firm.
In the substantive part of the commercial proposal, the author is recommended to provide the
following information: Areas of audit services offered; the type of financial information considered; type
of confidence; the purpose of the audit; the purpose of the audit; work experience in the relevant field,
approach to the audit with its detailed description; timing of audit services; fees for audit services; the
confidentiality and independence of the auditors.
As a result of the research, the author has formed his own definition: a commercial proposal is a
document that is submitted to the customer and prepared in accordance with intercompany standards,
containing information about the company, products, works, services, as a result of which the customer
becomes positive impressions and expectations about the quality of the services offered, desire to purchase
them and cooperate with the business entity.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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