Issue №: 8 (48)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
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.
1. Zdyrko, N.H. & Hordieeva, К.V. (2010). Teoretychni aspekty sutnosti audytorskoho ryzyku v
Ukraini [Theoretical aspects of essence of auditor risk in Ukraine]. Ekonomichni nauky. Ceriia : Oblik i
finansy - Economic sciences. Series: Accounting and finances, 7(1), 502-508. Retrieved from
http://nbuv.gov.ua/UJRN/ecnof_2010_7(1)__65 [in Ukrainian].
2. Nazarova, K.O. (2013) Prychyny ta henezys rozvytku ukrainskoho audytu v napriamku yoho
sotsialnoi oriientatsii [The reasons and genesis of the development of Ukrainian audit in the direction of
its social orientation]. Kultura narodov Prychernomoria - Culture of the peoples of the Black Sea, 256, 23-26. Retrieved from http://dspace.nbuv.gov.ua/handle/123456789/92332 [in Ukrainian].
3. Redko, O.Iu. (2018) Osnovni iliuzii shchodo rynku audytu v Ukraini [The main illusions about
the audit market in Ukraine] Statystyka Ukrainy - Statistics of Ukraine. 1. 93-97 [in Ukrainian].
4. Slovnyk ukrainskoi movy: v 11 tomakh [Dictionary of the Ukrainian language: in 11 volumes]
(1974), Tom 5, 575 Retrieved from http://sum.in.ua/s/propozycija [in Ukrainian].
5. Ruzhentseva, Ye. & Sysoienko, M. (2016) Zarobyty propozytsiiu [Earn an offer]. Ukrainskyi
yuryst. Zhurnal suchasnoho pravnyka - Ukrainian lawyer. The Journal of Modern Lawyer. 11. Retrieved
from http://jurist.ua/?article/1184. [in Ukrainian].
6. Pro publichni zakupivli: Zakon Ukrainy vid 25.12.2015 r. № 922-VIII. [About the audit of
financial reporting and audit activity: Law of Ukraine dated December 25, 2015, No. 922 -VIII]. (n.d.).
zakon2.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/main/922-19 [in Ukrainian].
7. Kodeks etyky profesiinykh bukhhalteriv [Codex of Ethics for Professional Accountants]. (2012)
Kyiv [in Ukrainian].
8. Mizhnarodni standarty kontroliu yakosti, audytu, ohliadu, inshoho nadannia vpevnenosti ta
suputnikh posluh, vydannia 2016-2017 roku [International Standards on Quality Control, Audit, Review,
Other Assurance and Related Services, Edition 2016-2017]. (n.d.) www.apu.net.ua. Retrieved from
https://www.apu.net.ua/component/content/article/2-uncategorised/1151-miznarodni-standarti-kontrolu-yakosti-2016-2017 [in Ukrainian].
9. Pro audyt finansovoi zvitnosti ta audytorsku diialnist: Zakon Ukrainy vid 21.12.2017 r. № 2258- VIII
[About the audit of financial reporting and audit activity: Law of Ukraine dated December 21, 2017, No. 2258-VIII]. (n.d.). zakon2.rada.gov.ua. Retrieved from http://zakon2.rada.gov.ua /laws/show/2258- 19 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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