INFORMATION BASIS FOR AUDIT EFFECTIVENESS OF FORMATION FINANCIAL RESERVES

Abstract

Researched necessity of formation financial reserves enterprises, their relevance and effectiveness. Proved the necessity of forming financial reserves of trade enterprises, and the mechanism of their calculation. Formed stages of audit effectiveness of formation financial reserves of trade enterprises. Researched existent scientific and theoretical propositions and defined information base of audit effectiveness of formation financial reserves of trade enterprises. Improving information base of audit effectiveness of formation financial reserves of trade enterprises will lead to improving the management of financial flows and auditor, in its turn, allows to provide more accurate conclusions about the enterprise in general and recommendations for improvement.