Economy, finances, management: Topical issues of science and practical activity


Issue №: 8 (48)

Published: 2019.09.17
DOI: 10.37128/2411-4413-2019-8

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.

Read about journal


DOI: 10.37128/2411-4413-2019-8-15
PDF Повернутись

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.

Keywords: audit of financial statements, audit services, proposal, business proposal, tender documentation, audit results.

List of references

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].

All journal issues

About journal

Topics of the 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


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 450 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

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”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.